Altering the earned income credit allowed against the Maryland income
tax; allowing a refund in the amount, if any, by which a specified
percentage of the federal earned income credit exceeds the State
income tax; providing that any excess credit over the State income tax
does not reduce the county income tax below zero; repealing a
specified subtraction modification for taxpayers whose income does not
exceed specified levels; providing for the determination of the amount
of specified credits for nonresidents and part-year residents; etc.