VETOES

(c) The determination of the tax preference items of a
nonresident individual under subsection (a) of this section for
purposes of this subtitle are governed by the following
provisions:

(1)  The items of tax preference of a nonresident
individual of this State include only those items which are
properly allocated to this State in accordance with the
provisions of § 287 of this subtitle.

(2)  Nonresident individuals having tax preference
items allocable both within and without this State, are allowed
only that proportion of the exclusion, as provided in this
section, as the items of tax preference allocable to this State
bear to their total items of tax preference.

[(d) For purposes of subsection (a), when determining the
amount of adjusted itemized deductions, the sum of the deductions
shall not include State and local income taxes.]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 19,8,7 and shall be applicable to all taxable
years beginning after December 31, 1986.

June 2, 1987
The Honorable R. Clayton Mitchell, Jr.
Speaker of the House of Delegates
State House

Annapolis, Maryland 2140.4

Dear Mr. Speaker:

In accordance with Article II, Section 17 of the Maryland
Constitution, I have today vetoed House Bill 1404.

House Bill 1404 provides that in paternity proceedings, a
copy of a laboratory report of blood test results signed by the
technician or analyst who performed the test is admissible as
evidence without the presence of the technician or analyst. The
bill further requires that the laboratory report must identify
the technician or analyst as a "qualified person" as defined in
Section 10-304 of the Courts and Judicial Proceedings Article.

While House Bill 1404 was intended only to clarify and
permit the current practice of admitting blood test reports
without the presence of the laboratory technician or analyst, an
inadvertent error has been found in the definition of a
"qualified person" under this bill. Section 10-304 of the Courts

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