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Martin O'Malley, Governor
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Ch. 587
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
10-210.1.
(b) In addition to the modifications under §§ 10-204 through 10-210 of this
subtitle, to determine Maryland adjusted gross income of an individual:
(3) an amount is added to or subtracted from federal adjusted gross
income to reflect the determination of the maximum aggregate costs that the taxpayer
may treat as an expense under § 179 of the Internal Revenue Code for any taxable
year without regard to the changes made to that section by the [federal] Jobs and
Growth Tax Relief Reconciliation Act of 2003 (P.L. 108-27) [or by], the American Jobs
Creation Act of 2004 (P.L. 108-357), OR THE TAX INCREASE PREVENTION AND
RECONCILIATION ACT OF 2005 (P.L. 109-222); and
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2007, and shall be applicable to all taxable years beginning after December 31,
2006.
Approved by the Governor, May 17, 2007.
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CHAPTER 588
(House Bill 54)
AN ACT concerning
Somerset and Queen Anne's Counties - Authorization to Harvest Seafood and
Engage in the Seafood Industry
FOR the purpose of authorizing the governing bodies of Somerset County and Queen
Anne's County to adopt an ordinance, resolution, or regulation or take other
action to authorize a person to engage in certain activities related to the seafood
industry and to harvest seafood; clarifying that the governing body of the county
in which the ordinance, resolution, or regulation will apply is required to hold a
public hearing and obtain the written consent of the Secretary of Natural
Resources before adopting a certain ordinance, resolution, or regulation;
providing that an ordinance, resolution, or regulation, adopted by a governing
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- 3785 -
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