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Ch. 665 2000 LAWS OF MARYLAND
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install handrails in existing elevators in certain health care facilities and certain
buildings
BY repealing and reenacting, without amendments,
Article - Tax - General
Section 10-208(a) and 10-308(a)
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
BY adding to
Article - Tax - General
Section 10-208(o)
Annotated Code of Maryland
(1997 Replacement Volume and 1999 Supplement)
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-308(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.
(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.
(O) (1) IN THIS SUBSECTION, "HEALTH CARE FACILITY" HAS THE MEANING
STATED IN § 19-114 OF THE HEALTH - GENERAL ARTICLE.
(2) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES 100% OF THE EXPENSES THAT A TAXPAYER INCURS TO BUY AND INSTALL
HANDRAILS IN AN EXISTING ELEVATOR IN A HEALTH CARE FACILITY OR OTHER
BUILDING IN WHICH AT LEAST 50% OF THE SPACE IS USED FOR MEDICAL PURPOSES.
10-308.
(a) In addition to the modification under § 10-307 of this subtitle, the
amounts under this section are subtracted from the federal taxable income of a
corporation to determine Maryland modified income.
(b) The subtraction under subsection (a) of this section includes the amounts
allowed to be subtracted for an individual under:
(1) § 10-208(d) of this title (Conservation tillage equipment expenses);
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- 3414 -
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