§9–219.

    (a)    The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on rental dwellings of owners who provide reduced rents for any tenant who:

        (1)    is at least 65 years old;

        (2)    has been found permanently and totally disabled and has qualified for benefits under:

            (i)    the Social Security Act;

            (ii)    the Railroad Retirement Act;

            (iii)    any federal act for members of the United States armed forces; or

            (iv)    any federal retirement system; or

        (3)    has been found permanently and totally disabled by a county health officer or the Baltimore City Commissioner of Health.

    (b)    The county or municipal corporation may provide, by law, for:

        (1)    the specific requirements for eligibility for a tax credit authorized under this section;

        (2)    additional limitations on eligibility for the credit;

        (3)    the amount and duration of the credit; and

        (4)    any other provision appropriate to implement the credit.