Ch. 2

LAWS OF MARYLAND

In the introductory language of subsection (d)(2) of
this section, the phrase "reduced by the minimum
distribution allowance" is substituted for the former
phrase "giving effect", to clarify that § 402(e)(1)(D)
of the Internal Revenue Code of 1954 provided for a
reduction of the distribution.

In subsection (d)(2)(i) of this section, the specific
reference to "§ 402(e)(4)(E) of the Internal Revenue
Code" is added for clarity.

In subsection (e) of this section, the reference to "§
6l3A" of the Internal Revenue Code is added for
clarity.

Former Art. 81, § 280(b)(3), which related to the
addback of dividends excluded under § 116 of the
Internal Revenue Code, is deleted as obsolete in light
of the repeal of § 116 by the Tax Reform Act of 1986.

Former Art. 81, §§ 280(b)(7) and 289(d), which related
to the 2 wage-earner married couple deduction claimed
on the federal return, are deleted as obsolete in
light of repeal of the deduction by the Tax Reform Act
of 1986.

Defined terms: "Individual" § 10-101

"Internal Revenue Code" § 1-101 "State" § 1-101

"Wages" § 10-101

10-206. SAME -- STATE ADJUSTMENTS.

(A)  IN GENERAL.

IN ADDITION TO THE MODIFICATION UNDER § 10-205 OF THIS
SUBTITLE, THE AMOUNTS UNDER THIS SECTION ARE ADDED TO THE FEDERAL
ADJUSTED GROSS INCOME OF AN INDIVIDUAL TO DETERMINE MARYLAND
ADJUSTED GROSS INCOME.

(B)  ENTERPRISE ZONE WAGE CREDIT.

THE ADDITION UNDER SUBSECTION (A) OF THIS SECTION INCLUDES
THE AMOUNT OF A CREDIT CLAIMED UNDER § 10-702 OF THIS TITLE FOR
WAGES PAID TO AN EMPLOYEE IN AN ENTERPRISE ZONE.

(C)  REFORESTATION AND TIMBER STAND MODIFICATION.

IN THE YEAR AFTER DECERTIFICATION OF LAND USED FOR
COMMERCIAL FOREST LAND UNDER § 5-219 OF THE NATURAL RESOURCES
ARTICLE, THE ADDITION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES THE AMOUNT ALLOWED IN A PRIOR TAXABLE YEAR AS A
SUBTRACTION UNDER § 10-207(R) OF THIS SUBTITLE FOR REFORESTATION
OR TIMBER STAND IMPROVEMENT.

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