Building excise tax and transfer tax, use of revenues for
primary, secondary, or higher education capital expenditures;
use of transfer tax revenues for purchase of easements and
transferrable development rights using installment purchase
agreements, provisions added ....................................................

Executive Agencies SEE Administrative Agencies; Electronic

Government
Executive Department SEE Governor
Executive Orders —

Financial disclosure requirements, expanded to apply to home
inspectors, State building code enforcement official, accredited
State lead inspectors, environmental sanitarians, and Baltimore
City health and housing inspectors who inspect for lead hazards

Exemptions —

Allegany County -

Paper gaming, license requirements altered; tax exemption
provisions added; and wholesale vendor reports, frequency

altered..................................'........................................................

Conservation land, property tax credit provisions altered;
recordation and transfer tax exemption for transfer of
conservation easement or land to land trust, provisions altered .
Corporate income tax, Comptroller authorization to distribute,
apportion, or allocate certain tax attributes among certain
organizations that are owned or controlled by the same interests
to prevent tax avoidance, determination of taxable income, and

estimated tax payments, provisions added ..................................

Income Tax -
Modifications to federal adjusted gross income, provisions
altered for costs treated as expenses and SUV depreciation
deductions....................................................................................

Task Force on the Exemption of Law Enforcement Officers'

Pensions from Taxation, established; report required.............

Wages paid to a nonresident by a nonresident nonprofit
organization, another state, or its political subdivision, for
rendering police, fire, rescue, or emergency services during a

declared state of emergency, exemption provisions added ......

Inheritance tax exemption for relatives of decedent expanded to
include a stepchild or former stepchild, stepparent or former
stepparent, lineal descendant of a stepchild or former stepchild,
and spouse of lineal descendant of stepchild or former stepchild
Property tax exemption after transfer of exempted property,
application deadline, provisions altered .......................................

- 3499 -

INDEX

Chapter

Page

398	1438
544	2578
395	1430
379	1379
556	2632
430	1916
	1928
534	2524
22	80
145	625
497	2327