WILLIAM DONALD SCHAEFER, Governor                        Ch. 8

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.

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

(II)   "APPLICABLE POVERTY INCOME THRESHOLD
LEVEL" MEANS THE AMOUNT SPECIFIED IN THE POVERTY INCOME GUIDELINE
STANDARD THAT CORRESPONDS TO THE NUMBER OF EXEMPTIONS TO WHICH
THE INDIVIDUAL IS ENTITLED AND CLAIMS UNDER § 10-211 § 10-211(1)
OF THIS SUBTITLE.

(III)   "ELIGIBLE LOW INCOME TAXPAYER" MEANS AN
INDIVIDUAL, OR AN INDIVIDUAL AND THE INDIVIDUAL'S SPOUSE IF THEY
FILE A JOINT INCOME TAX RETURN OR COMBINED SEPARATE RETURNS:

1. WHOSE FEDERAL ADJUSTED GROSS INCOME
AND WHOSE INCOME AS DEFINED BY § 61(A)(1) OF THE INTERNAL REVENUE
CODE ARE EACH NOT GREATER THAN THE APPLICABLE POVERTY INCOME
THRESHOLD; AND

1. WHOSE FEDERAL ADJUSTED GROSS INCOME AS
MODIFIED UNDER §§ 10-205 AND 10-206 OF THIS SUBTITLE DOES NOT
EXCEED THE APPLICABLE POVERTY INCOME LEVEL;

2. WHOSE EARNED INCOME AS DEFINED UNDER §
32(C)(2) OF THE INTERNAL REVENUE CODE DOES NOT EXCEED THE
APPLICABLE POVERTY INCOME LEVEL; AND

2. 3. WHO IS NOT CLAIMED AS AN EXEMPTION
ON ANOTHER INDIVIDUAL'S TAX RETURN UNDER § 10-211 OF THIS
SUBTITLE.

(IV)   "POVERTY INCOME GUIDELINE STANDARD" MEANS
THE LATEST AVAILABLE POVERTY INCOME GUIDELINE PUBLISHED BY THE
UNITED STATES GOVERNMENT AT THE TIME THE MARYLAND INCOME TAX
FORMS ARE PRINTED, AS ADJUSTED FOR INFLATION BY THE COMPTROLLER.
MOST RECENT POVERTY INCOME GUIDELINE PUBLISHED BY THE UNITED
STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES, AVAILABLE AS OF
JULY I OF THE TAXABLE YEAR.

(2) FOR ANY ELIGIBLE LOW INCOME TAXPAYER, THE
SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION INCLUDES THE
AMOUNT OF INCOME DEFINED BY § 61(A)(1) EARNED INCOME AS DEFINED
UNDER § 32(C)(2) OF THE INTERNAL REVENUE CODE.

10-211.

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