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.

(K) 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.

10-209.

(a)  To determine Maryland adjusted gross income, if, on the
last day of the taxable year, [an individual] A RESIDENT is at
least 65 years old or is totally disabled or the [individual's]
RESIDENT'S spouse is totally disabled, an amount is subtracted
from federal adjusted gross income equal to the lesser of:

(1)  the cumulative or total annuity, pension, or
endowment income from an employee retirement system included in
federal adjusted gross income; or

(2)  the maximum annual benefit under the Social
Security Act computed under subsection (b) of this section, less
any payment received as old age, survivors, or disability
benefits under the Social Security Act, the Railroad Retirement
Act, or both.

(b)  For purposes of subsection (a)(2) of this section, the
Comptroller:

(1)  shall determine the maximum annual benefit under
the Social Security Act allowed for an individual who retired at
age 65 for the prior calendar year; and

(2)  may allow the subtraction to the nearest $100.
10-210.

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

(B)  TO THE EXTENT INCLUDED IN FEDERAL ADJUSTED GROSS
INCOME, THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES ALL INCOME OTHER THAN:

- 2016 -