Ch. 13

LAWS OF MARYLAND

which the peripheral field has contracted to such an extent that
the widest diameter of visual field subtends an angular distance
no greater than 20 degrees on the better eye.

(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) TO THE EXTENT INCLUDED, AN AMOUNT EQUAL TO 60
40 PERCENT OF NET CAPITAL GAIN AS DEFINED AND DETERMINED UNDER
THE INTERNAL REVENUE CODE.

280B.

281.

[(a-1) For taxable years beginning after December 31, 1976,
an individual who has elected to use the standard deduction in
determining his federal taxable income may elect, in determining
his taxable income under this subtitle, to deduct the sum of the
deductions to which he would have been entitled had he elected to
use itemized deductions in determining his federal taxable
income. Where such an election is made the itemized deductions

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la) (1) For purposes of this subtitle, items of tax
preference are determined and defined in §§ [57 and 58] 57 AND 59
of the Internal Revenue Code, as amended from time to time,
[excluding the oil percentage depletion allowance as claimed and
allowed under § 613 of the Internal Revenue Code, as amended from
time to time,] AS MODIFIED UNDER PARAGRAPH (2) OF THIS
SUBSECTION, the sum total of which is in excess of the amount
specified in § 56 (a) (1) of the Internal Revenue Code, as
amended from time to time, ] $10,000 FOR AN INDIVIDUAL RETURN OR
$20,000 FOR A JOINT RETURN as modified and apportioned under the
provisions of § [58] 59 of the Internal Revenue Code, as amended
from time to time.                           

(2)(I) THE OIL DEPLETION ALLOWANCE AS CLAIMED AND
ALLOWED UNDER § 613 OF THE INTERNAL REVENUE CODE, AS AMENDED FROM
TIME TO TIME, SHALL BE EXCLUDED FROM ITEMS OF TAX PREFERENCE.

(II) THE AMOUNT ALLOWED AS A SUBTRACTION
MODIFICATION FOR NET CAPITAL GAINS UNDER § 280(C)(20) OF THIS
SUBTITLE SHALL BE ADDED TO ITEMS OF TAX PREFERENCE.