To qualify for the credit, all of the following must apply:
- The insured must be a Maryland resident.
- The insured must be the taxpayer, the taxpayer's spouse, parent, stepparent, child or stepchild.
- The insured cannot have been covered by long-term care insurance before July 1, 2000.
- This tax credit must not have already been claimed for the insured by the taxpayer or by anyone else in any tax year.