WILLIAM DONALD SCHAEFER, Governor Ch. 178

(f) The addition under subsection (a) of this section
includes the amount of pickup contributions of a member of a
retirement or pension system:

(1) provided for under Article 73B, § 14(l)(h), §
57(b)(l)(ii), § 89(l)(f), § 122(l)(f), or § 150(l)(f) of the Code
or Article 88B, § 56(l)(g) of the Code; and

(2) excluded from federal adjusted gross income under
§ 414(h)(2) of the Internal Revenue Code.

[(g) The addition under subsection (a) of this section
includes 50% of the sum of tax preference items under § 10-222 of
this subtitle.]

[10-206.] 10-205.

(a)  In addition to the modification under [§ 10-205] §
10-204 of this subtitle, the amounts under this section are added
to the federal adjusted gross income of [an individual] A
RESIDENT to determine Maryland adjusted gross income.

(b)  The addition under subsection (a) of this section
includes the amount of a credit claimed under § 10-702 of this
title for wages paid to an employee in an enterprise zone.

(c)  In the year after decertification of land used for
commercial forest land under § 5-219 of the Natural Resources
Article, the addition under subsection (a) of this section
includes the amount allowed in a prior taxable year as a
subtraction under [§ 10-207(t)] § 10-208(I) of this subtitle for
reforestation or timber stand improvement.

(d)  The addition under subsection (a) of this section
includes the amount of a credit that is claimed under § 10-703 of
this title and is based on a tax paid by an S corporation to a
state that does not recognize the federal tax treatment of an S
corporation.

(E) THE ADDITION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES 50% OF THE SUM OF TAX PREFERENCE ITEMS UNDER § 10-222 OF
THIS SUBTITLE.

10-206.

(A)  THE AMOUNTS UNDER THIS SECTION ARE ADDED TO THE FEDERAL
ADJUSTED GROSS INCOME OF A NONRESIDENT TO DETERMINE MARYLAND
ADJUSTED GROSS INCOME.

(B)  TO THE EXTENT ATTRIBUTABLE TO MARYLAND SOURCES THE
ADDITION UNDER SUBSECTION (A) OF THIS SECTION INCLUDES THE
ADDITIONS REQUIRED FOR A RESIDENT UNDER § 10-204 OF THIS
SUBTITLE.

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