WILLIAM DONALD SCHAEFER, Governor

Ch. 2

Also in subsection (w) of this section, the former
word "salaries" is deleted as included in the defined
term "wages".

Also in subsection (w) of this section, the former
reference to the deduction as an "employer business"
deduction is deleted as surplusage.

Former Art. 81, § 280(c)(10), which allowed a
subtraction modification for political and newsletter
fund contributions determined under § 41 of the
Internal Revenue Code, is deleted as obsolete in light
of the repeal of § 41 by the Tax Reform Act of 1986.

Former Art. 81, § 280(c)(12), which allowed a
subtraction modification only in the 1982, 1983, and
1984 taxable years for subsistence allowances received
by a member of the Maryland State Police force in the
1974 through 1977 taxable years, is deleted as
obsolete.

Former Art. 81, § 313(b), which related to the income
for which a fiduciary is liable and to the computation
of tax and deduction of a fiduciary, is deleted as
unnecessary in light of the calculations that are
required under Subchapter J of the Internal Revenue
Code and now apply to Maryland.

As to subsection (r) of this section and the transfer
of former Art. 81, §§ 280C and 280D(a), as it related
to certification, (c)(1)(i) and (2), and (d) to the
Natural Resources Article, see the General Revisor's
Note to Subtitle 3 of this title.

Defined terms: "Corporation" § 10-101
"County" § 1-101 "Fiduciary" § 10-101
"Individual" § 10-101 "Income tax" § 1-101
"Internal Revenue Code" § 1-101
"Nonresident" § 10-101 "Property" § 1-101
"State" § 1-101 "Wages" § 10-101

10-208. SAME -- ELDERLY OR DISABLED INDIVIDUALS.

(A) ALLOWED.

TO DETERMINE MARYLAND ADJUSTED GROSS INCOME, IF, ON THE LAST
DAY OF THE TAXABLE YEAR, AN INDIVIDUAL IS 65 YEARS OLD OR OLDER
OR TOTALLY DISABLED, AN AMOUNT IS SUBTRACTED FROM FEDERAL
ADJUSTED GROSS INCOME EQUAL TO THE LESSER OF:

(1) THE CUMULATIVE OR TOTAL ANNUITY, PENSION, OR
ENDOWMENT INCOME FROM AN EMPLOYEE RETIREMENT SYSTEM INCLUDED IN
FEDERAL ADJUSTED GROSS INCOME; OR

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