Ch. 616                                         LAWS OF MARYLAND

[2.] B. is designed to minimize the
disturbance of the soil in planting crops; OR

2. LIQUID MANURE SOIL INJECTION EQUIPMENT
THAT IS DESIGNED TO INJECT MANURE INTO THE SOIL TO REDUCE
NUTRIENT RUNOFF; and

(ii) includes a planter or drill OR LIQUID
MANURE SOIL INJECTION EQUIPMENT that attaches to or is pulled by
equipment.

(2) The subtraction under subsection (a) of this
section includes 100% of the expenses that a taxpayer incurs to
buy and install conservation tillage equipment if:

(i) the equipment has a useful life of at least
4 years; [and]

(ii) the taxpayer:

1.  bought the equipment:

A. after December 31, 1985, IF THE
EQUIPMENT IS A PLANTER OR DRILL; OR

B. AFTER DECEMBER 31, 1989, IF THE
EQUIPMENT IS LIQUID MANURE SOIL INJECTION EQUIPMENT;

2.  owns the equipment for at least 3
years after the taxable year in which the subtraction is made;
and

3.  uses the equipment in agricultural
production; AND

(III) FOR LIQUID MANURE SOIL INJECTION
EQUIPMENT, THE EQUIPMENT IS:

1. USED ON LAND UPON WHICH FARM PRODUCTS,
AS DEFINED UNDER § 10-601 OF THE AGRICULTURE ARTICLE, ARE RAISED;

AND----------------------------- -------------------------------

2. NOT USED TO INJECT SLUDGE INTO THE
SOIL.

(3) To qualify for the subtraction under paragraph
(2) of this subsection, a taxpayer shall file a statement from
the Department of Agriculture certifying compliance with the
requirements of this section.

(4) If the subtraction allowed under paragraph (2) of
this subsection exceeds the Maryland taxable income that is
computed without the modification allowed under this subsection

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