(2) AN ADDITIONAL $1,200 for each dependent, as defined in § 152 of the
Internal Revenue Code, who is at least 65 years old on the last day of the taxable year [,an additional:

(i) $1,750 for a taxable year beginning after December 31, 1997 but
before January 1, 1999;

(ii) $1,850 for a taxable year beginning after December 31, 1998 but
before January 1, 2000;

(iii) $1,850 for a taxable year beginning after December 31, 1999 but
before January 1, 2001;

(iv) $2,100 for a taxable year beginning after December 31, 2000 but
before January 1, 2002; and

(v) $2,400 for a taxable year beginning after December 31, 2001];

(3) an additional $1,000 if the individual, on the last day of the taxable
year, is at least 65 years old; and

(4) an additional $1,000 if the individual, on the last day of the taxable
year, is a blind individual, as described in § 10-208(e) of this subtitle.

10-604.

Except as otherwise provided in this subtitle, an individual shall compute the
county income tax by applying the county tax rate [to the State income tax computed
under § 10-601 or § 10-602 of this subtitle, determined as provided under § 10-106(c)
of this subtitle and modified by the credits allowed under Subtitle 7 of this title
against the county income tax] IN § 10-106 OF THIS TITLE TO MARYLAND TAXABLE
INCOME. 

10-704.

(a) (1) An individual may claim a credit against the STATE income tax for a
taxable year in the amount determined under subsection (b) of this section for earned
income.

(2) AN INDIVIDUAL MAY CLAIM A CREDIT AGAINST THE COUNTY
INCOME TAX FOR A TAXABLE YEAR IN THE AMOUNT DETERMINED UNDER
SUBSECTION (C) OF THIS SECTION FOR EARNED INCOME.

(b) (1) Except as provided in paragraph (2) of this subsection and subject to
subsection [(c)] (D) of this section, the credit allowed AGAINST THE STATE INCOME
TAX under [subsection (a)] SUBSECTION (A)(1) of this section is the lesser of:

(i) 50% of the earned income credit allowable for the taxable year
under § 32 of the Internal Revenue Code; or

(ii) the State income tax for the taxable year.

(2) (i) An individual with one or more dependents that may be claimed
as exemptions may claim a refund in the amount, if any, by which the applicable