Ch. 2

LAWS OF MARYLAND

THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES PAYMENT FOR RELOCATION AND ASSISTANCE UNDER TITLE 12,
SUBTITLE 2 OF THE REAL PROPERTY ARTICLE.

(T) STATE OR LOCAL INCOME TAX REFUNDS.

THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES A REFUND OF TAX ON INCOME RECEIVED FROM A STATE OR A
POLITICAL SUBDIVISION OF A STATE.

(U) STATE TAX EXEMPT INCOME.

THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES ANY INCOME THAT FEDERAL LAW OR TREATY EXEMPTS FROM A
STATE BUT NOT FEDERAL TAX ON INCOME.

(V) VOLUNTEER TRAVEL EXPENSES.

(1)  THE SUBTRACTION UNDER SUBSECTION (A) OF THIS
SECTION INCLUDES UNREIMBURSED AUTOMOBILE TRAVEL EXPENSES FOR
VOLUNTEER SERVICE:

(I)  TO A NONPROFIT VOLUNTEER FIRE COMPANY;

(II)  TO AN ORGANIZATION WHOSE PRINCIPAL PURPOSE
IS TO PROVIDE MEDICAL, HEALTH, OR NUTRITIONAL CARE AND TO WHICH A
CONTRIBUTION IS DEDUCTIBLE UNDER § 170 OF THE INTERNAL REVENUE
CODE; OR

(III)  TO PROVIDE ASSISTANCE, OTHER THAN
TRANSPORTATION, TO A HANDICAPPED INDIVIDUAL, AS DEFINED UNDER §
190 OF THE INTERNAL REVENUE CODE, WHO IS ENROLLED AS A STUDENT IN
A COMMUNITY COLLEGE OF THE STATE.

(2)  THE TOTAL AMOUNT OF THE TRAVEL EXPENSES UNDER
PARAGRAPH (1) OF THIS SUBSECTION MAY NOT EXCEED THE AMOUNT OF
UNREIMBURSED AUTOMOBILE TRAVEL EXPENSES THAT ARE ALLOWED UNDER §
170 OF THE INTERNAL REVENUE CODE AND ARE NOT CLAIMED AS AN
ITEMIZED DEDUCTION FOR THE SAME ORGANIZATION ON THE FEDERAL TAX
RETURN.

(W) WAGE EXPENSES FOR TARGETED JOBS.

THE SUBTRACTION UNDER SUBSECTION (A)
INCLUDES THE AMOUNT OF WAGES PAID FOR WHICH A
ALLOWED UNDER § 280C(A) OF THE INTERNAL
EXCEEDING THE CREDIT ALLOWED FOR TARGETED JOBS UNDER §
INTERNAL REVENUE CODE.

OF THIS SECTION

DEDUCTION IS NOT

REVENUE CODE, NOT

51 OF THE

REVISOR'S NOTE: This section is new language that in part
is added to incorporate the substance of the income
tax exception for relocation and assistance payments
in the first sentence of RP § 12-211 and in part is
derived without substantive change from former Art.
81, § 280(c)(1), (2), (4) through (8), and (11)

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