WILLIAM DONALD SCHAEFER, Governor                   Ch. 707

(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[.]; AND

(20)  THE FAIR MARKET VALUE OF DONATED ART WORKS,
INCLUDING ARTISTIC, LITERARY AND MUSICAL CREATIONS, NOT
DEDUCTIBLE FROM FEDERAL ADJUSTED GROSS INCOME IF:

(I)  THE TAXPAYER DERIVES AT LEAST 50 PERCENT OF
THE INDIVIDUAL'S INCOME, FOR THE CURRENT OR PRIOR YEAR, FROM THE
SALE OF ART WORKS PRODUCED BY THAT TAXPAYER;

(II)  THE FAIR MARKET VALUE OF THE ART WORKS HAS
BEEN VERIFIED BY AN INDEPENDENT APPRAISER;

(III)  THE ART WORKS WERE DONATED TO AND
ACCEPTED BY A MUSEUM OPEN TO THE GENERAL PUBLIC LOCATED IN THIS
STATE; AND

(IV)  THE MODIFICATION FOR DONATED ART WORKS
DOES NOT EXCEED 50 PERCENT OF THE INDIVIDUAL'S GROSS INCOME IN
THE CALENDAR YEAR OF THE DONATION.

281.

(a) If a resident individual has itemized his deductions
from adjusted gross income in determining his federal taxable
income, he may elect in determining his taxable income under this
article to deduct the sum of the itemized deductions (other than
deductions for personal exemptions)[:

(1)  Reduced] REDUCED by any amount thereof
representing income taxes imposed by the State of Maryland, any
political subdivision thereof, any other state or subdivision of
any other state, or the District of Columbia[; and

(2)  Increased by the portion of the fair market value
of donated art works not deductible from federal adjusted gross
income, provided that:

(i) The taxpayer derives at least 50 percent of
his income for the current or prior year, from the sale of art
works produced by that taxpayer; and

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