1. (a)

   1. (1) In this section the following words have the meanings indicated.
   2. (2) “Federal adjusted gross income”, “fiduciary”, “resident”, and “taxable year” have the meanings stated in § 10-101 of the Tax--General Article.
   3. (3) “Qualified child” and “taxpayer” have the meanings stated in § 10-751 of the Tax--General Article.

2. (b) A county may provide, by law, for a grant for each qualified child of a taxpayer if:

   1. (1) the taxpayer has federal adjusted gross income lower than the threshold amount of $15,000; and

   2. (2) the taxpayer and each qualified child are residents, other than fiduciaries, who on the last day of the taxable year are:

      1. (i) domiciled in that county; or
      2. (ii) maintain a principal residence or place of abode in that county.
3. (c) The amount of a grant allowed under this section shall be reduced by 10% for each $1,000, or fraction thereof, by which the taxpayer's federal adjusted gross income exceeds the threshold amount, except that the reduction cannot reduce the grant below zero.

4. (d) A county may provide, by law, for:

   1. (1) the amount of the grant under subsection (b) of this section; and
   2. (2) any other provision necessary to carry out the grant under this section.

Added by Acts 2026, c. 203, § 1, eff. June 1, 2026; Acts 2026, c. 204, § 1, eff. June 1, 2026.