Ch. 2

LAWS OF MARYLAND

The phrase "on the individual's federal income tax
return" is substituted for the former phrases "from
adjusted gross income in determining his federal
taxable income", for clarity. Similarly, the phrase
"on the individual's ... return" is substituted for
the former phrases "in determining his taxable income
under this article".

The defined term "state" is substituted for the former
references to "the State of Maryland", "any other
state", and the "District of Columbia", for clarity.
Similarly, the term "political subdivision of a state"
is substituted for the former references to "any
political subdivision thereof" and "subdivision of any
other state".

The reference to an amount "claimed as taxes on income
paid" to a state or political subdivision is
substituted for the former reference to an amount
"representing income taxes imposed" by those entities,
to clarify that the adjustment is required if the
individual actually claimed as a federal itemized
deduction the amount of state and local taxes that are
paid.

The word "resident", which formerly modified
"individual", is deleted as misleading since a
nonresident may elect to itemize . deductions, subject
to the limitation in §§ 10-219 and 10-220 of this
subtitle.

The former parenthetical "(other than deductions for
personal exemptions)" is deleted as inaccurate since
exemptions are not included as an itemized deduction
under the Internal Revenue Code.

Defined terms: "Income tax" § 1-101
"Individual" § 10-101
"Internal Revenue Code" § 1-101

10-219. SAME -- LIMITATION FOR NONRESIDENT.

A NONRESIDENT MAY CLAIM ITEMIZED DEDUCTIONS UNDER § 10-218
OF THIS SUBTITLE IN THE AMOUNT COMPUTED BY:

(1) MULTIPLYING FEDERAL ITEMIZED DEDUCTIONS, AS
REDUCED UNDER § 10-218 OF THIS SUBTITLE, BY A FRACTION:

(I)  THE NUMERATOR OF WHICH IS MARYLAND ADJUSTED
GROSS INCOME; AND

(II)  THE DENOMINATOR OF WHICH IS FEDERAL
ADJUSTED GROSS INCOME; OR

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