1218                                          LAWS OF MARYLAND                                      Ch. 289

280.

(c) There shall be subtracted from federal adjusted gross
income;

(17) Not more than $1,000 for all expenses actually
incurred and not itemized in determining federal taxable income
by adoptive parents who adopt a child with special needs, as
defined in § 222 of the Internal Revenue Code, through:

(i) A public child welfare agency; or

(ii) A licensed, not-for-profit private

adoption agency; [and]

(18) Any amount included in federal adjusted gross
income under § 62 of the Internal Revenue Code for an
employer-provided official vehicle used in accordance with law,
by any member of a State, county, or local:

(i) Police force; or

(ii) Fire department; AND

(19) EXPENSES INCURRED FOR THE PURCHASE AND
INSTALLATION OF CONSERVATION TILLAGE EQUIPMENT AS DETERMINED
UNDER § 280E.

280A.

(c) There shall be subtracted from taxable income of the
taxpayer the following items to the extent included in federal
income: (1) operating revenue subject to gross receipts taxes
imposed by this article (less related expenses) of public
utilities and contract carriers; (2) 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 any other states; (3) interest income on
obligations of the United States and its instrumentalities; (4)
any amounts included therein by operation of the provisions of §
78 of the Internal Revenue Code of 1954; (5) dividends received
from a corporation in which the taxpayer owns, directly or
indirectly, 50 percent or more of the corporation's outstanding
shares of capital stock, and which is organized under the laws of
a foreign country, and (6) to the extent included, any profit
realized from the sale or exchange of bonds issued by this State
or its political subdivisions; (7) to the extent that the
dividends are included in taxable income, the percentage of
dividends received from an affiliated domestic international
sales corporation (as defined by Internal Revenue Code of 1954 §
992(a)), which is equivalent to the percentage that would be
excluded if the domestic international sales corporation was not
qualified under § 992(a). However, this exclusion shall be
available only if at least 50 percent of the net taxable income
of the domestic international sales corporation is subject to