Ch. 178                                           LAWS OF MARYLAND

190 of the Internal Revenue Code, who is enrolled as a student in
a community college of the State.

(2) The total amount of the travel expenses under
paragraph (1) of this subsection may not exceed the amount of
unreimbursed automobile travel expenses that are allowed under §
170 of the Internal Revenue Code and are not claimed as an
itemized deduction for the same organization on the federal tax
return.

(z) The subtraction under subsection (a) of this section
includes the amount of wages paid for which a deduction is not
allowed under § 280C(a) of the Internal Revenue Code, not
exceeding the credit allowed for targeted jobs under § 51 of the
Internal Revenue Code.]

(P) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES INCOME DERIVED FROM INTANGIBLE PERSONAL PROPERTY THAT IS
HELD, IN THE STATE, IN TRUST FOR THE BENEFIT OF A NONRESIDENT OR
A CORPORATION NOT DOING BUSINESS IN THE STATE.

10-208.

(A)   IN ADDITION TO THE MODIFICATION UNDER § 10-207 OF THIS
SUBTITLE, THE AMOUNTS UNDER THIS SECTION ARE SUBTRACTED FROM THE
FEDERAL ADJUSTED GROSS INCOME OF 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

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