4718                                      LAWS OF MARYLAND                                    Ch. 856

(12) (i) 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 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 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
to the same organizations, under § 170 of the Internal
Revenue Code; [and]

(13) For the taxable year 1980 only, to the
extent 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[.]; AND

(14) FOR THE TAXABLE YEARS 1982, 1983, AND 1984
ONLY, AN AMOUNT IN EACH YEAR RESPECTIVELY NOT TO EXCEED 1/3
OF THE TOTAL AMOUNT OF SUBSISTENCE ALLOWANCE RECEIVED BY ANY
MEMBER OF THE MARYLAND STATE POLICE FORCE FOR THE TAXABLE
YEARS 1974 THROUGH 1977 AND INCLUDED IN MARYLAND TAXABLE
INCOME; PROVIDED THAT, FOR PURPOSES OF COMPUTING THE TOTAL
SUBSISTENCE ALLOWANCE, NO AMOUNT RECEIVED IN EXCESS OF
$1,600 FOR ANY 1 YEAR SHALL BE TAKEN INTO ACCOUNT.

SECTION 4 2. AND BE IT FURTHER ENACTED, That this
Act shall take effect July 1, 1982.

Approved June 1, 1982.

CHAPTER 857
(House Bill 597)
AN ACT concerning