WILLIAM DONALD SCHAEFER, Governor Ch. 359

under this section are subtracted from the federal adjusted gross income of a resident to
determine Maryland adjusted gross income.

(1-1) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, THE SUBTRACTION UNDER SUBSECTION (A) OF THIS
SECTION INCLUDES THE GROSS INCOME OF A CHILD INCLUDED IN A
PARENT'S GROSS INCOME UNDER § 1(I)(7) OF THE INTERNAL REVENUE
CODE.

(2) THE SUBTRACTION UNDER PARAGRAPH (1) OF THIS
SUBSECTION DOES NOT APPLY FOR ANY CHILD WHO, UNDER § 10-805(B)
OF THIS TITLE:

(I) IS REQUIRED TO FILE AN INCOME TAX RETURN FOR
THE TAXABLE YEAR; OR

(II) WOULD HAVE BEEN REQUIRED TO FILE AN INCOME
TAX RETURN FOR THE TAXABLE YEAR IF THE PARENT HAD NOT
ELECTED THE APPLICATION OF § 1(I)(7) OF THE INTERNAL REVENUE
CODE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1990 and shall be applicable to all taxable years beginning on or after
December 31, 1989.

Approved May 2, 1990.

CHAPTER 359
(House Bill 772)

AN ACT concerning

Baltimore County - Beer and Wine Tasting License

FOR the purpose of authorizing the Baltimore County Board of License Commissioners
to issue a certain number of 1-day Class BWT beer and wine (on-premises) tasting
license licenses each year; providing for the scope of the license and the hours and
days for the tastings; setting a fee for the license; providing that certain
restrictions do not apply to this license; and generally relating to creating a beer
and wine tasting license in Baltimore County.

BY adding to

Article 2B - Alcoholic Beverages

Section 30B

Annotated Code of Maryland

(1987 Replacement Volume and 1989 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF

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