Ch. 637                                       LAWS OF MARYLAND

(II) IS REDUCED TO ZERO IF THE AMOUNT OF
MILITARY PAY RECEIVED BY THE INDIVIDUAL EXCEEDS $30,000.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:                                                   

Article - Tax - General

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 a resident to determine Maryland
adjusted gross income.

(Q) (1) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS
SECTION INCLUDES THE FIRST $15,000 OF MILITARY PAY THAT IS:

[I] RECEIVED BY AN INDIVIDUAL WHO IS IN ACTIVE
SERVICE OF ANY BRANCH OF THE ARMED FORCES; AND

(II) ATTRIBUTABLE TO MILITARY SERVICE OF THE
INDIVIDUAL OUTSIDE THE UNITED STATES.

(2) THE AMOUNT OF THE SUBTRACTION UNDER PARAGRAPH (1)
OF THIS SUBSECTION:

(I) IS REDUCED DOLLAR FOR DOLLAR IN THE AMOUNT
BY WHICH MILITARY PAY RECEIVED BY THE INDIVIDUAL EXCEEDS $15,000;
AND ------------------------------------

(II) IS REDUCED TO ZERO IF THE AMOUNT OF
MILITARY PAY RECEIVED BY THE INDIVIDUAL EXCEEDS $30,000.

SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of
this Act shall take effect July 1, 1989, contingent on the taking
effect of Chapter ___ (H.B. 229) of the Acts of the General

Assembly of 1989, in which event, Section 1 of this Act shall be
null and void without the necessity of further action by the
General Assembly.

SECTION 4. AND BE IT FURTHER ENACTED, That if Chapter____
(H.B. 229) of the Acts of the General Assembly of 1989 is not
enacted, Section 1 of this Act shall take effect July 1, 1989,
and Section 2 of this Act shall be null and void without the
necessity of further action by the General Assembly.

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