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Ch. 553
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2007 Laws of Maryland
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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:
1. induction into the armed forces of the United States
for training and service under the Selective Training and Service Act of 1940 or a
subsequent act of a similar nature;
2. membership in a reserve component of the armed
forces of the United States;
3. membership in an active component of the armed
forces of the United States;
4. membership in the Maryland National Guard; or
5. [with respect to a person separated from employment
on or after July 1, 1991,] active duty with the commissioned corps of the Public Health
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- 3616 -
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