Altering the calculation of the Maryland earned income credit to allow certain residents to claim the credit; allowing certain taxpayers with federal adjusted gross income for the taxable year that is $6,000 or less to claim a credit against the State income tax for each qualified child in an amount equal to $500; allowing certain taxpayers to claim a refund in the amount of any excess credit; applying the Act to taxable years beginning after December 31, 2019, but before January 1, 2023; etc.
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Last Updated: 2/26/2021 3:35 PM