Maryland Code, Tax-General § 10-709

(a)(1) In this section the following words have the meanings indicated.

(2) “Applicable poverty income level” means the amount specified in the poverty income standard that corresponds to the number of exemptions which the individual is allowed and claims under § 10-211(b)(1) of this title.

(3) “Eligible low income taxpayer” means an individual, or an individual and the individual's spouse if they file a joint income tax return:

(4) “Poverty income standard” means the most recent poverty income guideline published by the United States Department of Health and Human Services, available as of July 1 of the taxable year.

(b)(1) An eligible low income taxpayer may claim a credit against the State income tax for a taxable year in the amount determined under subsection (c) of this section.

(2) An eligible low income taxpayer may claim a credit against the county income tax for a taxable year in the amount determined under subsection (d) of this section.

(1) the State income tax determined after subtracting the credit allowed under § 10-704(b)(1) of this subtitle; or

(2) an amount equal to 5% of the eligible low income taxpayer's earned income, as defined under § 32(c)(2) of the Internal Revenue Code.

(1) the county income tax determined after subtracting the credit allowed under § 10-704(c) of this subtitle; or

(2) an amount equal to the county income tax rate multiplied times the eligible low income taxpayer's earned income, as defined under § 32(c)(2) of the Internal Revenue Code.

(1) the numerator of which is the individual's Maryland adjusted gross income; and

(2) the denominator of which is the individual's federal adjusted gross income.