WILLIAM DONALD SCHAEFER, Governor Ch. 178

[(t) (1) The subtraction under subsection (a) of this
section includes twice the amount of expenses for reforestation
or timber stand improvement activity on 10 to 100 acres of
commercial forest land, exclusive of federal funds.

(2) Of the amount under paragraph (1) of this
subsection:

(i) 50% may be claimed in the taxable year in
which the Department of Natural Resources issues an initial
certificate of reforestation or timber stand improvement; and

(ii) 50% may be claimed in the taxable year in
which the Department of Natural Resources issues a final
certificate of reforestation or timber stand improvement.]

[(u)] (L) The subtraction under subsection (a) of this
section includes payment for relocation and assistance under
Title 12, Subtitle 2 of the Real Property Article.

[(v)] (M) The subtraction under subsection (a) of this
section includes that portion of an annuity received by a retiree
of a retirement or pension system:

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

(2)   that is included in federal adjusted gross income
under § 414(h)(2) of the Internal Revenue Code.

[(w)] (N) The subtraction under subsection (a) of this
section includes a refund of tax on income received from a state
or a political subdivision of a state.

[(x)] (O) The subtraction under subsection (a) of this
section includes any income that federal law or treaty exempts
from a state but not federal tax on income.

[(y) (1) The subtraction under subsection (a) of this
section includes unreimbursed automobile travel expenses for
volunteer service:

(i) to a nonprofit volunteer fire company;

(ii) to an organization whose principal purpose
is to provide medical, health, or nutritional care and to which a
contribution is deductible under § 170 of the Internal Revenue
Code; or

(iii) to provide assistance, other than
transportation, to a handicapped individual, as defined under §

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