WILLIAM DONALD SCHAEFER, Governor

Session of the General Assembly. Because of this, the Attorney
General has suggested that House Bill 1388 be vetoed.

Therefore, for the above reasons, I have decided to veto
House Bill 1388.

Sincerely,

William Donald Schaefer

Governor

House Bill No. 1388

AN ACT concerning

Income Tax - Itemized Deductions

FOR the purpose of altering a certain limitation on the amount of
itemized deductions allowed for certain individuals;
removing certain obsolete language; providing for a certain
contingency; and providing for application of this Act.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 281(a-l)

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

281.

(a-1) [For taxable years beginning after December 31, 1976,
an] 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 permitted in this subsection may not exceed the
[federal zero bracket] amount OF THE STANDARD DEDUCTION allowable
to the taxpayer under the Internal Revenue Code, and the amount
of itemized deductions shall be adjusted in accordance with the
provisions of subsection (a) of this section.

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