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Ch. 502
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LAWS OF MARYLAND
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1528
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(6) 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 the extent included, distributions to
beneficiaries of accumulated income on which income tax has been
paid by a fiduciary to this State;
(8) 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 the extent included, any profit realized from
the sale or exchange of bonds issued by this State and its
political subdivisions;
(10) The lesser of:
(i) 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 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;
(11) 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;
(12) (i) Except as otherwise provided in this
paragraph, amounts representing unreimbursed automobile travel
expenses incurred by an individual while serving as a volunteer:
1. 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. To provide assistance, other than
assistance which consists of providing transportation, to
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