HARRY HUGHES, Governor                                  1129

(House Bill 342)

AN ACT concerning

Income Taxes - Deduction - Volunteer Expenses

FOR the purpose of continuing the income tax deduction for
certain unreimbursed automobile travel expenses
incurred by certain volunteers; and clarifying
language.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 280(c)(12)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

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

Article 81 - Revenue and Taxes

280.

(c) There shall be subtracted from federal adjusted
gross income:

(12) (i) [Amounts] EXCEPT AS OTHERWISE PROVIDED
IN THIS PARAGRAPH, AMOUNTS representing unreimbursed
automobile travel expenses incurred by an individual while
serving as a volunteer:

1.   [For taxable years beginning in
1980 and 1981 only, to] TO a nonprofit volunteer fire
company, or any organization, the principal purpose 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] 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 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