|
HARRY HUGHES, Governor 3955
BY adding to
Article 81 - Revenue and Taxes
Section 280(c)(15)
Annotated Code of Maryland
(1980 Replacement Volume and 1983 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
280.
(c) There shall be subtracted from federal adjusted gross
income:
(11) (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
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]
(12) 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; [and]
(13) Expenses incurred for reforestation or timber
stand improvement activity as determined under the provisions of
§§ 280C and 280D of this subtitle[.];
|
