5012

VETOES

(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
to the same organizations, under § 170 of the Internal
Revenue Code; and

SECTION 2. AND BE IT FURTHER ENACTED, That Section
280(c)(12)(i)l. shall be applicable for all taxable years

beginning after December 31, 1979, and Section

280(c)(12)(i)2. shall be applicable for all taxable years
beginning after December 31, 1980.

SECTION 2 3. AND BE IT FURTHER ENACTED, That this
Act shall take effect July 1, 1982.

June 1, 1982
The Honorable James Clark, Jr.
President of the Senate
State House
Annapolis, Maryland 21404

Dear Mr. President:

In accordance with Article II, Section 17 of the
Maryland. Constitution, I have today vetoed Senate Bill 145.

This bill provides for an income tax deduction for
certain transportation expenses incurred by volunteers.

House Bill 342, which was passed by the General
Assembly and signed by me on April 13, 1982, accomplishes
the same purpose. Therefore it is not necessary for me to
sign Senate Bill 145.