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PARRIS N. GLENDENING, Governor Ch. 313
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an income tax subtraction modification for conservation tillage equipment.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-208(d)
Annotated Code of Maryland
(1997 Replacement Volume and 2001 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.
(d) (1) In this subsection, "conservation tillage equipment":
(i) means:
1. a planter or drill that:
A. is commonly known as a "no-till" planter or drill; and
B. is designed to minimize the disturbance of the soil in
planting crops; [or]
2. liquid manure soil injection equipment that is designed to
inject manure into the soil to reduce nutrient runoff; OR
3. A DEEP NO-TILL RIPPER USED FOR SOIL PREPARATION IN
NO TILL SYSTEMS THAT DOES NOT INVERT THE SOIL PROFILE AND IS USED TO
ADDRESS COMPACTION IN HIGH RESIDUE CROPPING SYSTEMS: and
(ii) includes a planter or drill or liquid manure soil injection
equipment that attaches to or is pulled by equipment.
(2) The subtraction under subsection (a) of this section includes 100% of
the expenses that a taxpayer incurs to buy and install conservation tillage equipment
if:
(i) the equipment has a useful life of at least 4 years;
(ii) the taxpayer:
1. bought the equipment:
A. after December 31, 1985, if the equipment is a planter or
drill; [or]
B. after December 31, 1989, if the equipment is liquid
manure soil injection equipment; OR
C. AFTER DECEMBER 31, 2001, IF THE EQUIPMENT IS A DEEP
NO-TILL RIPPER THAT DOES NOT INVERT THE SOIL PROFILE;
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