General Assembly; making a stylistic change; and generally relating to a credit
against the State income tax for certain child and dependent care and
after school opportunity expenses.

BY repealing and reenacting, without amendments,
Article - Tax - General
Section 10-208(e)
Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

BY adding to

Article - Tax - General

Section 10-712

Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

BY repealing and reenacting, with amendments,
Article—Tax—General
Section 10-809
Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-208.

(e) The subtraction under subsection (a) of this section includes expenses for
household and dependent care services not exceeding the dollar limit allowed under §
21(c) of the Internal Revenue Code and determined without reference to the
percentage limitation in § 21(a)(2) of the Internal Revenue Code.

10-712.

(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

(2) "DEPENDENT CARE CREDIT" MEANS THE CREDIT ALLOWED FOR
EXPENSES FOR HOUSEHOLD AND DEPENDENT CARE SERVICES UNDER § 21 OF THE
INTERNAL REVENUE CODE.

(2) "FEDERAL CHILD AND DEPENDENT CARE CREDIT" MEANS THE CHILD
AND DEPENDENT CARE CREDIT PROPERLY CLAIMED BY AN INDIVIDUAL FOR THE
TAXABLE YEAR UNDER § 21 OF THE INTERNAL REVENUE CODE.

(3) "QUALIFYING AFTER SCHOOL OPPORTUNITY" MEANS A PROGRAM

THAT: