1726

LAWS OF MARYLAND

Ch. 357

(12)[for](I) FOR the taxable years [beginning

January 1, 1980 and January 1, 1981, only], amounts

SPECIFIED IN THIS PARAGRAPH AMOUNTS representing

unreimbursed automobile travel expenses incurred by an
individual while serving as a volunteer [to]:

1.  FOR TAXABLE YEARS BEGINNING IN

1980 AND 1981 ONLY, TO a nonprofit volunteer fire company,
or [to] any organization, the principal purpose [of] OR
functions of which are the providing of medical, health, or
nutritional care, and all of which constitute qualified
organizations under Section 170 of the Internal Revenue
Code; OR

2.  FOR THE TAXABLE YEAR BEGINNING IN

1981  ONLY, TO PROVIDE ASSISTANCE, OTHER THAN ASSISTANCE
WHICH CONSISTS OF PROVIDING TRANSPORTATION, TO HANDICAPPED
INDIVIDUALS, AS DEFINED IN SECTION 190 OF THE INTERNAL
REVENUE CODE, WHO ARE ENROLLED AS STUDENTS IN THE STATE
COMMUNITY COLLEGES.

(II) THE AMOUNT OF THE DEDUCTION
SUBTRACTION SHALL BE based upon the standard mileage rate
provided in § 162 of the Internal Revenue Code and reduced
by the amount of unreimbursed automobile travel expenses
claimed on the individual's federal tax return as an
itemized deduction, as to the same organizations, under §
170 of the Internal Revenue Code; and

(13)   [for] FOR all taxable years ending after
December 31, 1979, to the extent [not] otherwise includable
in net income, interest received by an individual, not to
exceed $200 annually for a single individual and $400
annually for a married couple.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved May 12, 1981.

CHAPTER 358

(House Bill 382)

AN ACT concerning

Dorchester County and Somerset Counties -
Prerequisite to Recording Deed - Payment of Local Taxes

FOR the purpose of making the payment of municipal
corporation taxes a prerequisite to recording deeds in
Dorchester County certain counties.