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ROBERT L. EHRLICH, JR., Governor Ch. 224
(2003 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article Tax General
10-208.
(a) In addition to the modification under § 10-207 of this subtitle, the
amounts under this section are subtracted from the federal adjusted gross income of
a resident to determine Maryland adjusted gross income,
(Q) (1) (I) IN THIS SUBSECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.
(II) "APPLICABLE INDIVIDUAL" MEANS ANY INDIVIDUAL WHO IS AT
LEAST 18 YEARS OLD AND HAS BEEN CERTIFIED BY A LICENSED PHYSICIAN IN THE
STATE AS AN INDIVIDUAL WITH LONG TERM CARE NEEDS FOR AT LEAST 180
CONSECUTIVE DAYS DURING THE TAXABLE YEAR
(III) "ELIGIBLE CAREGIVER" MEANS A TAXPAYER WHO IS THE:
1. APPLICABLE INDIVIDUAL'S SPOUSE; OR
2. INDIVIDUAL WHO CARES FOR AN APPLICABLE
INDIVIDUAL AS A DEPENDENT WHO MEETS THE REQUIREMENTS OF PARAGRAPH (2)
OF THIS SUBSECTION.
(IV) "INDIVIDUAL WITH LONG-TERM CARE NEEDS" MEANS AN
INDIVIDUAL WHO IS;
1. UNABLE TO PERFORM WITHOUT SUBSTANTIAL
ASSISTANCE FROM ANOTHER INDIVIDUAL AT LEAST THREE ACTIVITIES OF DAILY
LIVING AS DEFINED IN § 7702B(C)(2)(B) OF THE INTERNAL REVENUE CODE; OR
2. . UNABLE TO PERFORM WITHOUT SUBSTANTIAL
ASSISTANCE FROM ANOTHER INDIVIDUAL AT LEAST ONE OF THE ACTIVITIES OF
DAILY LIVING AS DEFINED IN § 7702B(C)(2)(B) OF THE INTERNAL REVENUE CODE AND
WHO REQUIRES SUBSTANTIAL SUPERVISION TO PROTECT THE INDIVIDUAL FROM
THREATS TO HEALTH AND SAFETY DUE TO SEVERE COGNITIVE IMPAIRMENT.
(2) TO QUALIFY AS A DEPENDENT OF AN ELIGIBLE CAREGIVER, THE
APPLICABLE INDIVIDUAL;
(I) SHALL BE THE ELIGIBLE CAREGIVER'S PARENT, STEPPARENT,
GRANDPARENT,—CHILD,—STEPCHILD, SIBLING, AUNT, UNCLE, SON-IN-LAW,
DAUGHTER-IN-LAW, MOTHER-IN-LAW, FATHER-IN-LAW, OR A MEMBER OF THE
HOUSEHOLD OF THE ELIGIBLE CAREGIVER FOR THE ENTIRE TAXABLE YEAR; AND
(II) MAY NOT HAVE A FEDERAL ADJUSTED GROSS INCOME FOR THE
TAXABLE YEAR THAT EXCEEDS $10,000.
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