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Current as of December 31, 2021 | Updated by FindLaw Staff
(a)(1) In this section the following words have the meanings indicated.
(2) “Qualified child” means a dependent of a taxpayer, if the dependent:
(i) is a dependent for purposes of § 152 of the Internal Revenue Code; and
(ii) 1. is under the age of 6 years; or
2. A. is under the age of 17 years; and
B. is a child with a disability, as defined under § 8-401 of the Education Article.
(3) “Taxpayer” means:
(i) an individual filing an income tax return; or
(ii) a married couple filing a joint income tax return.
(b) A taxpayer who is a resident and has federal adjusted gross income for the taxable year of $15,000 or less may claim a credit against the State income tax for each qualified child in an amount equal to $500.
(c) If the credit allowed under this section in any taxable year exceeds the State income tax for that taxable year, the taxpayer may claim a refund in the amount of the excess.
Cite this article: FindLaw.com - Maryland Code, Tax-General § 10-751 - last updated December 31, 2021 | https://codes.findlaw.com/md/tax-general/md-code-tax-general-sect-10-751/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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