Ch. 110

LAWS OF MARYLAND

(i) means a planter or drill that:

1.  is commonly known as a "no-till"
planter or drill; and

2.  is designed to minimize the
disturbance of the soil in planting crops; and

(ii) includes a planter or drill that attaches
to or is pulled by equipment.

(2)  The subtraction under subsection (a) of this
section includes 100% of the expenses that a taxpayer incurs to
buy and install conservation tillage equipment if:

(i) the equipment has a useful life of at least
4 years; and

(ii) the taxpayer:

1.  bought the equipment after December
31, 1985;

2.  owns the equipment for at least 3
years after the taxable year in which the subtraction is made;
and

3.  uses the equipment in agricultural
production.

(3)  To qualify for the subtraction under paragraph
(2) of this subsection, a taxpayer shall file a statement from
the Department of Agriculture certifying compliance with the
requirements of this section.

(4)  If the subtraction allowed under paragraph (2) of
this subsection exceeds the Maryland taxable income THAT IS
COMPUTED WITHOUT THE MODIFICATION ALLOWED UNDER THIS SUBSECTION
and THE SUBTRACTION is not used for the taxable year, the excess
may be carried over to succeeding taxable years, not to exceed 5,
until the full amount of the subtraction is used.

10-217.

(b) (1) (ii) If an individual elects to use the standard
deduction ON THE FEDERAL INCOME TAX RETURN, the individual may
not take any itemized deduction in § 10-218 of this subtitle.

(d) (1) For an individual other than one described in
paragraphs (2) and (3) of this subsection, the basic standard
deduction:

(i) may not be less than $1,000; and

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