Ch. 178                                           LAWS OF MARYLAND

(C)  THE ADDITION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES THE ADDITIONS REQUIRED FOR A RESIDENT UNDER § 10-205 OF
THIS SUBTITLE.

(D)  THE ADDITION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES THE AMOUNT OF ANY LOSS OR ADJUSTMENT TO INCOME THAT:

(1)   IS INCLUDED IN COMPUTING FEDERAL ADJUSTED GROSS
INCOME; AND

(2)   IS NOT ATTRIBUTABLE TO MARYLAND SOURCES.
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] A RESIDENT to
determine Maryland adjusted gross income.

[(b) The subtraction under subsection (a) of this section
includes reasonable and necessary adoption fees, court costs,
attorney fees, and other expenses not exceeding $1,000 that a
parent incurs in the adoption of a child whom the State
determines is a child with a special need, as described in §
473(c)(1) and (2) of the Social Security Act, if the adoption is
made through:

(1) a private, not for profit, licensed adoption
agency; or

(2) a public child welfare agency.

(c) (1) The subtraction under subsection (a) of this
section includes expenses that a blind individual or an employer
of a blind individual incurs in providing a human or mechanical
reader for the individual, if the individual has permanent
impairment of both eyes with central visual acuity:

(i) of 20/200 or less in the better eye, with
corrective glasses; or

(ii) of more than 20/200 if there is a field
defect in which the peripheral field is limited so that the
widest diameter of visual field subtends an angular distance no
greater than 20 degrees on the better eye.

(2) The total amount of the reading service expenses
under paragraph (1) of this subsection may not exceed:

(i) $1,000 of expenses that an employer incurs
for a reader used in the course of a blind individual's
employment; and

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