HARRY HUGHES, Governor

5

under the applicable State law at the time the interest or
dividends accumulated in the plan;

(6)   [to] TO the extent included, the amount of
any refunds of income taxes paid to the State of Maryland,
any other state, the District of Columbia, and any political
subdivision of the State of Maryland and of any other state;

(7)   [to] TO the extent included, distributions
to beneficiaries of accumulated income on which income tax
has been paid by a fiduciary to this State;

(8)   [expenses] EXPENSES for household and
dependent care services determined and calculated as
employment-related expenses under Section 44A of the
Internal Revenue Code, as amended from time to time, and
subject to the dollar limit imposed by that section;

(9)   [to] TO the extent included, any profit
realized from the sale or exchange of bonds issued by this
State and its political subdivisions;

(10)   [for] FOR all taxable years ending after
December 31, 1972, the lesser of:

(i) [amounts] AMOUNTS received by an
individual who is totally disabled, as an annuity, pension
or endowment under a private, municipal, State or federal
retirement system, and included in such individual's federal
adjusted gross income, or

(ii) [an] AN amount equal to the maximum
annual benefit received in Maryland by persons who retired
at the age of 65 or older under the Social Security Act for
the prior calendar year reduced by the amount of disability
benefits received under the Social Security Act, the
Railroad Retirement Act, or both, as the case may be. The
Comptroller shall determine the amount of the maximum
benefit annually. For the purposes of this paragraph, the
Comptroller may allow the subtraction to the nearest $100;
[and]

(11)   [an] AN amount equal to the total of
political and newsletter fund contributions made by a
nonfiduciary individual taxpayer in the taxable year, as
determined, calculated, and limited by the provisions of §
41 of the federal Internal Revenue Code; [and]

(12)   [for] FOR the taxable years beginning
January 1, 1980 and January 1, 1981, only, amounts
representing unreimbursed automobile travel expenses
incurred by an individual while serving as a volunteer to a
nonprofit volunteer fire company, or to any organization,
the principal purpose of 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, based upon the standard