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2006 LAWS OF MARYLAND
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Ch 226
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BY repealing and reenacting, without amendments,
Article - Tax - General
Section 10-207(a)
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-207(q) and, and 10-209, and 10-211
(2004 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
10-207.
(a) To the extent included in federal adjusted gross income, 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) "MILITARY SERVICE" MEANS
1 INDUCTION INTO THE ARMED FORCES OF THE UNITED
STATES FOR TRAINING AND SERVICE UNDER THE SELECTIVE TRAINING AND
SERVICE ACT OF 1940 OR A SUBSEQUENT ACT OF A SIMILAR NATURE,
2 MEMBERSHIP IN A RESERVE COMPONENT OF THE ARMED
FORCES OF THE UNITED STATES,
3 MEMBERSHIP IN AN ACTIVE COMPONENT OF THE ARMED
FORCES OF THE UNITED STATES,
4 MEMBERSHIP IN THE MARYLAND NATIONAL GUARD; OR
5 WITH RESPECT TO A PERSON SEPARATED FROM
EMPLOYMENT ON OR AFTER JULY 1, 1991, ACTIVE DUTY WITH THE COMMISSIONED
CORPS OF THE PUBLIC HEALTH SERVICE, THE NATIONAL OCEANIC AND
ATMOSPHERIC ADMINISTRATION, OR THE COAST AND GEODETIC SURVEY
(III) "MILITARY RETIREMENT INCOME" MEANS RETIREMENT
INCOME RECEIVED AS A RESULT OF MILITARY SERVICE
(2) [The] EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS
SUBSECTION, THE subtraction under subsection (a) of this section includes [.
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- 1336 -
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