WILLIAM DONALD SCHAEFER, Governor                     Ch. 431

SECTION 4. AND BE IT FURTHER ENACTED, That, subject to the
approval of the Director of the Department of Legislative
Reference, the publishers of the Annotated Code of Maryland shall
propose the correction of cross-references that are rendered
incorrect by this Act.

SECTION 5. AND BE IT FURTHER ENACTED, That this Act shall
take effect January 1, 1989, and shall be applicable to all
taxable years beginning after December 31, 1988.

Approved May 17, 1988.

CHAPTER 431

(House Bill 563)

AN ACT concerning

Income Tax - Retirement Income - Spouses
of Disabled Individuals

FOR the purpose of providing for Maryland income tax purposes, a
subtraction from federal adjusted gross income for certain
retirement income of an individual whose spouse is totally
disabled; making a stylistic change; and providing for the
effective date and applicability of the Act.

BY repealing and reenacting, with amendments,

Article - Tax - General

Section 10-208

Annotated Code of Maryland

(As enacted by Chapter____ (S.B. 1) of the Acts

of the General Assembly of 1988)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-208.

(a) To determine Maryland adjusted gross income, if, on the
last day of the taxable year, an individual is AT LEAST 65 years
old [or older] or IS totally disabled OR THE INDIVIDUAL'S SPOUSE
IS TOTALLY DISABLED, an amount is subtracted from federal
adjusted gross income equal to the lesser of:

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