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Ch. 517 2000 LAWS OF MARYLAND
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SECTION 3. AND BE IT FURTHER ENACTED, That the Department of
Economic and Employment Development and the Comptroller shall jointly assess the
cost of the research and development tax credit program established under this Act
and the program's success in increasing the level of investment in research and
development activities and attracting and retaining businesses that engage in research
and development in Maryland. Subject to § 2-1246 of the State Government Article, a
consolidated report of the findings of the Department and the Comptroller and any
other information of value to the General Assembly in determining the effectiveness of
the research and development tax credit program shall be submitted to the General
Assembly on or before December 15, 2005.
SECTION 3. 4. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 2000. It shall remain effective for a period of 6 years and, at the end of
June 30, 2006, with no further action required by the General Assembly, this Act shall
be abrogated and of no further force and effect.
Approved May 18, 2000.
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CHAPTER 517
(Senate Bill 316)
AN ACT concerning
Income Tax - Subtraction Modification for Adoption Expenses
FOR the purpose of increasing certain maximum amounts allowed as a subtraction
modification under the income tax for certain expenses incurred by adoptive
parents in the adoption of a child who is a Maryland resident at the time of
adoption; and providing for the application of this Act.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-208(b)
Annotated Code of Maryland
(1997 Replacement Volume and 1999 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.
(b) The subtraction under subsection (a) of this section includes:
(1) IF THE CHILD IS A STATE RESIDENT AT THE TIME OF ADOPTION,
REASONABLE AND NECESSARY ADOPTION FEES, COURT COSTS, ATTORNEY FEES,
AND OTHER EXPENSES NOT EXCEEDING:
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