AND 10-701.1 OF THIS SUBTITLE BUT AFTER APPLICATION OF THE OTHER CREDITS
UNDER THIS SUBTITLE, AN INDIVIDUAL MAY CLAIM A REFUND OF THE EXCESS
CREDIT.

(F) (E) THE CREDIT ALLOWED UNDER THIS SECTION DOES NOT AFFECT THE
TREATMENT UNDER THIS TITLE OF ANY DEDUCTION OR EXCLUSION ALLOWED
UNDER THIS TITLE OR ALLOWED FOR FEDERAL INCOME TAX PURPOSES FOR
EXPENSES PAID BY THE INDIVIDUAL FOR THE CARE OF A QUALIFYING INDIVIDUAL.

10-809.

If an individual is not required to file an income tax return under § 10-805, [§
10-806] § 10-806, or § 10-813 of this subtitle, the individual:

(1) is not liable for income tax; and

(2) may file an income tax return to claim a refund of the income tax
withhold or estimated income tax paid or a refund under § 10-704 OR § 10-712 of this
title.

SECTION 2. AND IT BE FURTHER ENACTED, That the Office of the
Comptroller shall conduct a study to examine the effectiveness of the tax credit
program established under this Act in providing tax credits to individuals in need,
including a demographic analysis of the individuals receiving the credits, the
cost-effectiveness of the credits in reaching State goals, and the appropriateness of
the levels of the tax credits. The Office of the Comptroller shall complete and present
the findings of its study, in accordance with § 2-1246 of the State Government Article,
to the House Committee on Ways and Means and the Senate Budget and Taxation
Committee by December 1, 2001.

SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1999 and shall be applicable to all taxable years beginning after
December 31, 1999.

Approved May 27, 1999.

CHAPTER 584
(House Bill 7)

AN ACT concerning

Income Tax - Credit for Child and Dependent Care and After School

Opportunity Expenses

FOR the purpose of allowing certain individuals having income not exceeding certain
levels a credit against the State income tax for certain child and dependent care
and after school opportunity expenses paid by the individual; defining certain
terms; making the credit refundable under certain circumstances; providing for
the application of this Act; requiring the Office of the Comptroller to conduct a
certain study and present the findings of the study to certain committees of the