3854                                                      VETOES

Readers for Blind Employees and Individuals

FOR the purpose of amending the subtraction modification for
expenses incurred in providing readers for blind employees
to permit any blind individual to subtract from federal
adjusted gross income, for State income tax purposes, the a
certain cost of obtaining a reader for certain uses;

removing the limit on the amount of the subtraction

modification for certain expenses incurred by blind

individuals; clarifying the subtraction modification for
expenses incurred in providing readers for blind employees
and individuals by defining reader to include a human reader
or a mechanical device; prohibiting the subtraction
modification to a certain extent under certain
circumstances; and providing for the application of this
Act.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 280(c)(15)

Annotated Code of Maryland

(1980 Replacement Volume and 1984 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:

(15) (i) 1. Expenses incurred of up to $1,000 for any
one taxable year by employers in providing readers for blind
employees of that employer; and

2. [Expenses] SUBJECT TO THE PROVISIONS
OF ITEM (II) OF THIS PARAGRAPH, EXPENSES incurred [of up to
$1,000] OF UP TO $5,000 for any one taxable year by blind
[employees] INDIVIDUALS in obtaining a reader for PERSONAL USE OR
use in the employment of the blind [employee] INDIVIDUAL.

(II) THE SUBTRACTION MODIFICATION PROVIDED TO A
BLIND INDIVIDUAL IN ITEM (I)2. OF THIS PARAGRAPH IS NOT ALLOWED
TO THE EXTENT THAT THE INDIVIDUAL HAS OBTAINED A DEDUCTION FROM
FEDERAL TAXABLE INCOME BY CLAIMING THE EXPENSES IN OBTAINING A
READER AS MEDICAL EXPENSES UNDER § 213 OF THE INTERNAL REVENUE
CODE.

(III) IN THIS PARAGRAPH, THE FOLLOWING WORDS
HAVE THE MEANINGS INDICATED.