Ch. 366 LAWS OF MARYLAND
Approved May 2, 1990.

CHAPTER 366
(House Bill 909)

AN ACT concerning

Income Tax - Subtraction Modification for Donated Farm Products

FOR the purpose of repealing the termination of certain provisions relating to a
subtraction modification for Maryland income tax purposes for certain farm
products donated by an individual to a gleaning cooperative.

BY repealing and reenacting, with amendments,

Chapter 664 of the Acts of the General Assembly of 1988
Section 4

BY repealing

Chapter 178 of the Acts of the General Assembly of 1989
Section 4

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

SECTION 4. AND BE IT FURTHER ENACTED, That this Act shall take
effect January 1, 1989 and shall be applicable to all taxable years beginning after
December 31, 1987 [but before January 1, 1991 and shall be contingent on the taking
effect of Chapter_____ (H.B. 608) of the Acts of the General Assembly of 1988, and
if Chapter _____ does not become effective, this Act shall be null and void without
the necessity of further action by the General Assembly. Sections 1 and 2 of this Act
shall remain effective for a period of 2 and one-half years and, at the end of June 30,
1991, and with no further action required by the General Assembly, Sections 1 and 2 of
this Act shall be abrogated and of no further force and effect].

Chapter 178 of the Acts of 1989

[SECTION 4. AND BE IT FURTHER ENACTED, That, in accordance with
Section 4 of Chapter 664 of the Acts of the General Assembly of 1988, the subtraction
modification for donated farm products under § 10-208(g) of the Tax - General Article
shall remain in effect only through June 30, 1991 and shall be applicable only to taxable
years beginning before January 1, 1991.]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect June 1, 1990.

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