WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(2) USING ANOTHER METHOD THAT THE COMPTROLLER
REQUIRES TO COMPUTE THE DEDUCTIONS PAID FROM MARYLAND ADJUSTED
GROSS INCOME.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
281(c).

In item (1) of this section, the reference to itemized
deductions "as reduced under § 10-218 of this
subtitle" is added to clarify that a part-year
resident must modify federal itemized deductions for
State income tax purposes before prorating those
deductions.

Defined terms: "Comptroller" § 1-101
"Nonresident" § 10-101

10-220. SAME -- LIMITATION FOR PART-YEAR RESIDENT.

AN INDIVIDUAL WHO WAS A RESIDENT OF THE STATE FOR A PART OF
THE TAXABLE YEAR MAY CLAIM ONLY THE PART OF THE ITEMIZED
DEDUCTIONS, AS REDUCED UNDER § 10-218 OF THIS SUBTITLE, THAT ARE
ATTRIBUTABLE TO THE PERIOD THAT THE INDIVIDUAL RESIDES IN THE
STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
281(b).

The reference to itemized deductions "as reduced under
§ 10-218 of this subtitle" is added to clarify that a
part-year resident must modify federal itemized
deductions for State income tax purposes before
prorating those deductions.

The reference to the part of the itemized deductions
"that are attributable to" the period of residency is
substituted for the former reference to "only such
portion of his deductions as are expended" during that
period, for clarity.

The former clause "who itemizes his deductions" is
deleted as surplusage.

Defined terms: "Individual" § 10-101
"Resident" § 10-101 "Taxable year" § 10-101

10-221. CONTINUATION OF DEDUCTION AFTER AMENDMENT OF INTERNAL
REVENUE CODE.

UNLESS EXPRESSLY PROVIDED OTHERWISE BY LAW, AN AMENDMENT OF
THE INTERNAL REVENUE CODE THAT, DURING THE TAXABLE YEAR IN WHICH
THE AMENDMENT IS ENACTED, ELIMINATES OR REDUCES A DEDUCTION OR
SUBSTITUTES A CREDIT FOR A DEDUCTION DOES NOT AFFECT THE
DEDUCTION FOR PURPOSES OF THIS TITLE DURING THAT YEAR.

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