(a)      In this section, "municipality" means:

            (1)      a special taxing district that received an income tax revenue distribution in fiscal year 1977; or

            (2)      a municipal corporation.

      (b)      For fiscal year 1990, after making the distributions required under § 2-604 through § 2-608 of this subtitle, the Comptroller shall distribute to each municipality the amount, if any, by which:

            (1)      a $2 per capita increase over the amount distributed to the municipality under § 2-607 of this subtitle for the 1986 taxable year, based on the most recent census data available from the Department of Planning; exceeds

            (2)      the amount distributed to the municipality under § 2-607 of this subtitle for the 1988 taxable year.