WILLIAM DONALD SCHAEFER, Governor                            Ch. 513

(3)      A statement that the group master policy or contract determines
governing contractual provisions; AND

(4)      A STATEMENT AS TO WHETHER THE POLICY IS APPROVED UNDER
THE MARYLAND PARTNERSHIP FOR LONG-TERM CARE PROGRAM UNDER TITLE 15,
SUBTITLE 4 OF THE HEALTH - GENERAL ARTICLE.

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

Article - Tax - General

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:

(I-3) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION, THE
SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION INCLUDES THE AMOUNTS
PAID BY AN INDIVIDUAL OR BY AN EMPLOYER ON BEHALF OF THE INDIVIDUAL AS
PREMIUMS FOR LONG TERM CARE INSURANCE.

(2) (I) THE SUBTRACTION ALLOWED UNDER THIS SECTION DOES NOT
INCLUDE AMOUNTS PAID BY AN INDIVIDUAL'S EMPLOYER ON BEHALF OF THE
INDIVIDUAL UNLESS THOSE AMOUNTS ARE INCLUDED IN THE INDIVIDUAL'S
FEDERAL ADJUSTED GROSS INCOME.

(II) IF AN INDIVIDUAL ELECTS TO ITEMIZE DEDUCTIONS, THE
SUBTRACTION UNDER THIS SUBSECTION MAY NOT EXCEED 7.5% OF THE
INDIVIDUAL'S FEDERAL ADJUSTED GROSS INCOME.

SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act
shall take effect July 1, 1993 and shall be applicable to all taxable years beginning after
December 31, 1992.

SECTION 2. 4. 2. AND BE IT FURTHER ENACTED, That the Department of
Health and Mental Hygiene shall apply to the Secretary of Health and Human Services or
the Health Care Financing Administration for the Medicaid waivers necessary to
implement the provisions of this Act.

SECTION 3. 5. 3. AND BE IT FURTHER ENACTED, That, except as provided
in Section 3 of this Act, this Act shall take effect October 1, 1993.

Approved May 27, 1993.

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