Ch. 664

LAWS OF MARYLAND

Acts of the General Assembly of 1988)

BY adding to

Article - Tax - General
Section 10-207(i)
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 Section(s) 10-207(i) through (w), respectively, of
Article - 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) 10-207(j)
through (x), respectively.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - General

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.

(I) (1) (I) IN THIS SUBSECTION THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(II) "DONATED CROP" MEANS AN AGRICULTURAL CROP
CROWN PRIMARILY TO BE SOLD THAT:

(II) "FARM PRODUCT" MEANS A FARM PRODUCT, AS
DEFINED IN § 10-601 OF THE AGRICULTURE ARTICLE, THAT:

1. IS GROWN OR RAISED PRIMARILY TO BE
SOLD;

1. 2. A. THE GROWER HARVEST AND FARMER
DONATES TO A GLEANING COOPERATIVE; OR

B. THE GROWER FARMER ALLOWS TO BE
HARVESTED OR COLLECTED, FREE OF CHARGE, BY A GLEANING
COOPERATIVE; AND

2. 3. IS SUITABLE FOR HUMAN CONSUMPTION
WHEN DONATED.

- 4514 -