1126

LAWS OF MARYLAND

Ch. 280

(ii) A Class E (truck) vehicle with a 3/4
ton or less manufacturer's rated capacity; OR

(III) A CLASS M (MULTIPURPOSE) VEHICLE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 6, 1980.

CHAPTER 281

(Senate Bill 62)

AN ACT concerning

Income Tax - Deduction for Artists

FOR the purpose of allowing certain artists to deduct from
their taxable income the full fair market value of
their artworks which are donated to a museum or
charitable organization and accepted by certain museums
located in this State; and clarifying language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 281(a) and (a-1)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

281.

(a) If a resident individual has itemized his
deductions from adjusted gross income in determining his
federal taxable income, he may elect in determining his
taxable income under this article to deduct the sum of
[such] THE itemized deductions (other than deductions for
personal exemptions):

(1) Reduced by any amount thereof representing
income taxes imposed by the State of Maryland, any political
subdivision thereof, any other state or subdivision of any
other state, or the District of Columbia; AND