Ch. 430                                          LAWS OF MARYLAND

Tax - General of the Annotated Code of Maryland (as enacted by

Chapter ___ (S.B. 1) of the Acts of the General Assembly of 1988)

be renumbered to be Section(s) 10-205(g) and 10-207(u) through
(x), respectively.

SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - General

10-205.

(a) To the extent excluded from federal adjusted gross
income, the amounts under this section are added to the federal
adjusted gross income of an individual to determine Maryland
adjusted gross income.

(F) THE ADDITION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES THE AMOUNT OF PICKUP CONTRIBUTIONS OF A MEMBER OF A
RETIREMENT OR PENSION SYSTEM:

(1)  PROVIDED FOR UNDER ARTICLE 7 3B, § 14(1)(H), §
57(B)(1)(II), § 89(1)(F), § 122(1)(F), OR § 150(1)(F) OF THE CODE
OR ARTICLE 88B, § 56(1)(G) OF THE CODE; AND

(2)  EXCLUDED FROM FEDERAL ADJUSTED GROSS INCOME UNDER
§ 414(H)(2) OF THE INTERNAL REVENUE CODE.

10-207.

(a) To the extent included in federal adjusted gross
income, the amounts under this section are subtracted from the
federal adjusted gross income of an individual to determine
Maryland adjusted gross income.

(T) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES THAT PORTION OF AN ANNUITY RECEIVED BY A RETIREE OF A
RETIREMENT OR PENSION SYSTEM:

(1)  FOR WHICH PICKUP CONTRIBUTIONS WERE MADE UNDER
ARTICLE 73B, § 414(1)(H) 14(1)(H), § 57(B)(1)(II), § 89(1)(F), §
122(1)(F), OR § 150(1)(F) OF THE CODE OR ARTICLE 88B, § 56(1)(G)
OF THE CODE; AND

(2)  THAT IS INCLUDED IN FEDERAL ADJUSTED GROSS INCOME
UNDER § 414(H)(2) OF THE INTERNAL REVENUE CODE.

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