Ch. 717

LAWS OF MARYLAND

CHAPTER 7,17

(House Bill 1266)

AN ACT concerning

Income Tax - Nonresident Income, Itemized Deductions, and
Tax Preference Items

FOR the purpose of repealing a certain provision relating to
items of a nonresident individual's income for State income
tax purposes, and methods to allocate and report that
income; allowing a nonresident individual to compute
Maryland taxable income using a subtraction from federal
adjusted gross income of certain income not subject to the
State income tax; providing for the treatment of a
nonresident individual's tax preference items in computing
State income tax; providing a method to compute the itemized
deductions allowable to a nonresident individual for State
income tax purposes; providing methods to allocate certain
nonresident' individual income for State income tax purposes;
providing for the treatment of a certain federal deduction
in certain years; and relating generally to the Maryland
taxable income of a nonresident individual.

BY repealing

Article 81 - Revenue and Taxes

Section 287

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 280(c)(20) and 287

Annotated Code of Maryland

(1980 Replacement Volume and 1986 Supplement)

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 280B(c) and 281(c)

Annotated Code of Maryland

(1980 Replacement Volume and 1986 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

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