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The Director of Finance must pay each resident who meets certain eligibility standards a Working Families Income Supplement. If the Comptroller of the Treasury agrees, the Director may arrange for the Comptroller to pay the Supplement. To the extent that the Comptroller does not pay the supplement, the Director must pay it directly to each eligible resident. (1999 L.M.C., ch. 23, § 1; 2006 L.M.C., ch. 33, § 1.)
(a) A person is eligible to receive the Working Families Income Supplement if the person is eligible to receive, and has applied for:
(1) the federal earned income tax credit, or any successor federal income tax credit; or
(2) the analogous state refundable earned income credit.
(b) The County Executive, by regulations issued under Method (1), may adopt other eligibility standards. However, those standards must not make any person ineligible to receive the Supplement who would be eligible under subsection (a). (1999 L.M.C., ch. 23, § 1; 2021 L.M.C., ch. 13, §1.)
Editor’s note—2021 L.M.C., ch. 13, § 2, states: Sec. 2. Expedited Effective Date; Sunset. The Council declares that this legislation is necessary for the immediate protection of the public interest. This Act takes effect on the date on which it becomes law. The amendments in Section 1 must apply to all taxable years beginning after December 31, 2019, but before January 1, 2023.
(a) Subject to subsection (b), the amount of the Working Families Income Supplement paid to each recipient must equal the amount of any refund the recipient receives from the State earned income credit program.
(b) The Council may approve a different amount in the annual operating budget by an affirmative vote of at least five Councilmembers. (1999 L.M.C., ch. 23, § 1; 2010 L.M.C., ch. 22, § 1; 2013 L.M.C., ch. 31, § 1; 2016 L.M.C., ch. 9, §1.)
Editor’s note—2013 L.M.C., ch. 31, § 2, states: Transition. Notwithstanding Section 20-79(a), as amended in Section 1, the amount of the Working Families Income Supplement paid to each recipient:
(a) must equal 90% of any refund the recipient receives from the State earned income credit program in Fiscal Year 2015; and
(b) must equal 95% of any refund the recipient receives from the State earned income credit program in Fiscal Year 2016.
A person who submits a false or fraudulent application, or withholds material information, to obtain a payment under this Article has committed a Class A violation. In addition, the person must repay the County for all amounts improperly paid and all accrued interest and penalties that would apply to those amounts as if they were overdue taxes. A person who violates this Section is liable for all court costs and expenses of the County in any civil action brought by the County to recover any payment, interest, or penalty. The County may collect any amount due, and otherwise enforce this Article, by any appropriate legal action. (1999 L.M.C., ch. 23, § 1.)
The Director may require each eligible person to submit an application for the Working Families Income Supplement, and may take any other action necessary to administer the Supplement. The Executive may issue regulations under Method (1) to implement this Article. (1999 L.M.C., ch. 23, § 1.)
ARTICLE XV. RENTERS’ PROPERTY TAX RELIEF SUPPLEMENT.
(a) The Director of Finance must pay a Renters’ Property Tax Relief Supplement to each resident who qualifies to receive a payment under the State property tax relief program for renters established under Section 9-102 of the Tax-Property Article of the Maryland Code.
(b) For each taxable year, the Supplement to each eligible resident under this Section equals 50% of the State payment to the resident.
(c) The Director may require each eligible resident to submit an application for the Supplement, and may take any other action necessary to administer the Supplement.
(d) The County Executive may issue regulations under method (2) to administer this Supplement. (2015 L.M.C., ch. 42, § 1.)
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