WILLIAM DONALD SCHAEFER, Governor Ch. 7

CHAPTER 7
(Senate Bill 227)

AN ACT concerning

Annual Corrective Bill - Supplement - Taxes

FOR the purpose of correcting certain errors in certain articles of the Annotated Code;
providing that this Act is intended to be corrective and clarifying and shall be
applicable retroactively; and making this Act an emergency measure.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-208(j) and ll-104(c)(l)(i)2.
Annotated Code of Maryland
(1988 Volume and 1989 Supplement)

BY repealing and reenacting, with amendments,
Article - Tax - Property

Section 7-401, 9-312(c)(l), and 9-313(a)(4) and (5) and (b)
Annotated Code of Maryland
(1986 Volume and 1989 Supplement)

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

Article - Tax - General

10-208.

(j) (1) The subtraction under subsection (a) of this section includes
unreimbursed automobile travel expenses for volunteer service:

(i) to a nonprofit volunteer fire company;

(ii) to an organization whose principal purpose is to provide medical,
health, or nutritional care and to which a contribution is deductible under § 170 of the
Internal Revenue Code; or

(iii) to provide assistance, other than transportation, to a
handicapped individual, as defined under § 190 of the Internal Revenue Code, who is
enrolled as a student in a community college of the State.

(2) The [total] amount of the travel expenses under paragraph (1) of this
subsection [may not exceed the amount of] SHALL BE:

- 269 -