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2007 Laws of Maryland
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Ch. 552
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CHAPTER 552
(Senate Bill 419)
AN ACT concerning
Income Tax - Subtraction Modification - Military Retirement Income for
Commissioned Officers
FOR the purpose of altering a certain subtraction modification under the State income
tax for certain military retirement income to include certain individuals;
defining certain terms; providing for the application of this Act; and generally
relating to the State income tax taxation of certain retirement income.
BY repealing and reenacting, without amendments,
Article - Tax - General
Section 10-207(a)
Annotated Code of Maryland
(2004 Replacement Volume and 2006 Supplement)
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-207(q)
Annotated Code of Maryland
(2004 Replacement Volume and 2006 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
10-207.
(a) To the extent included in federal adjusted gross income, the amounts
under this section are subtracted from the federal adjusted gross income of a resident
to determine Maryland adjusted gross income.
(q) (1) (i) In this subsection the following words have the meanings
indicated.
(ii) "Military service" means:
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