WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(1)  DETERMINED UNDER THE INTERNAL REVENUE CODE; AND

(2)  ADJUSTED UNDER THIS PART II OF THIS SUBTITLE.

REVISOR'S NOTE: Item (1) of this section is new language
derived without substantive change from former Art.
81, §§ 280(a) and 282(b).

Item (2) of this section is substituted for the former
phrases "with the modifications, additions and
subtractions provided in §§ 288(e) and 280(b) and (c)
of this subtitle" and "with the modifications ...
provided in this subtitle", for clarity.

The introductory clause of this section, "[e]xcept as
provided in Subtitle 4 of this title", is added for
clarity.

In the introductory language of this section, the
defined term "individual" is substituted for the
former word "taxpayer's", to clarify that this section
does not apply to corporate taxpayers.

Also in the introductory language of this section, the
former language that implied a limited application of
Maryland adjusted gross income to the computation of
"the optional standard deduction" is deleted as
misleading and unnecessary in light of the broad scope
of this section.

In item (1) of this section, the defined term
"Internal Revenue Code" is substituted for the former
phrase "as defined in the laws of the United States,
as amended from time to time and in effect for the
corresponding taxable year", for brevity and to
clarify which federal law is applicable.

Former Art. 81, § 313A(d), which related to the
treatment of income from distributions made by a real
estate investment trust, is deleted as unnecessary
since that income is included in federal adjusted
gross income calculations.

Defined terms: "Individual" § 10-101
"Internal Revenue Code" § 1-101
"Taxable year" § 10-101

10-205. ADDITIONS TO FEDERAL ADJUSTED GROSS INCOME -- ADDBACKS
OF FEDERAL ADJUSTMENTS.

(A) IN GENERAL.

TO THE EXTENT EXCLUDED FROM FEDERAL ADJUSTED GROSS INCOME,
THE AMOUNTS UNDER THIS SECTION ARE ADDED TO THE FEDERAL ADJUSTED

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