(I) WAS THE FIRST RECIPIENT OF THE ASSETS DESCRIBED IN
PARAGRAPH (2)(I) OF THIS SUBSECTION AFTER THEIR RECOVERY; AND

(II) WAS:

1. A HOLOCAUST VICTIM; OR

2. A SPOUSE OR DESCENDANT OF A HOLOCAUST VICTIM.

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.

(T) (1) (I) IN THIS SUBSECTION, THE FOLLOWING WORDS HAVE THE
MEANINGS INDICATED.

(II) "HOLOCAUST VICTIM" MEANS AN INDIVIDUAL WHO DIED OR
LOST PROPERTY AS A RESULT OF DISCRIMINATORY LAWS, POLICIES, OR ACTIONS
TARGETED AGAINST DISCRETE GROUPS OF INDIVIDUALS BASED ON RACE, RELIGION,
ETHNICITY, SEXUAL ORIENTATION, OR NATIONAL ORIGIN, WHETHER OR NOT THE
INDIVIDUAL WAS ACTUALLY A MEMBER OF ANY OF THOSE GROUPS, OR BECAUSE
THE INDIVIDUAL ASSISTED OR ALLEGEDLY ASSISTED ANY OF THOSE GROUPS,
BETWEEN JANUARY 1, 1929 AND DECEMBER 31, 1945, IN THE COUNTRY OF NAZI
GERMANY, AREAS OCCUPIED BY NAZI GERMANY, THOSE EUROPEAN COUNTRIES
ALLIED WITH NAZI GERMANY, AREAS OCCUPIED BY THOSE EUROPEAN COUNTRIES
ALLIED WITH NAZI GERMANY, OR ANY OTHER NEUTRAL EUROPEAN COUNTRY OR
AREA IN EUROPE UNDER THE INFLUENCE OR THREAT OF INVASION BY NAZI
GERMANY OR BY ANY EUROPEAN COUNTRY ALLIED WITH OR OCCUPIED BY NAZI
GERMANY.

(III) "NAZI GERMANY" MEANS:

1. FOR THE PERIOD FROM 1929 TO 1933, THE REPUBLIC OF
GERMANY, COMMONLY REFERRED TO AS THE WEIMAR REPUBLIC; AND

2. FOR THE PERIOD FROM 1933 THROUGH 1945, DEUTSCHE

REICH.

(2) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES:

(I) INCOME OF AN INDIVIDUAL RELATED TO TANGIBLE OR
INTANGIBLE PROPERTY THAT WAS SEIZED, MISAPPROPRIATED, OR LOST AS A
RESULT OF THE ACTIONS OR POLICIES OF NAZI GERMANY TOWARD A HOLOCAUST
VICTIM; AND

(II) AMOUNTS RECEIVED BY AN INDIVIDUAL AS REPARATIONS OR
RESTITUTION FOR THE LOSS OF LIBERTY OR DAMAGE TO THE HEALTH OF THE
INDIVIDUAL BECAUSE THE INDIVIDUAL IS:

1. A HOLOCAUST VICTIM; OR