US Lawyer Database

Section 10-205 – Additions to Federal Adjusted Gross Income — State Adjustments

    (a)    In addition to the modification under § 10–204 of this subtitle, the amounts under this section are added to the federal adjusted gross income of a resident to determine Maryland adjusted gross income.     (b)    The addition under subsection (a) of this section includes the amount of a credit claimed under:         (1)    § 10–702 of this title for […]

Section 10-206 – Additions to Federal Adjusted Gross Income — Nonresidents

    (a)    The amounts under this section are added to the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.     (b)    To the extent attributable to Maryland sources the addition under subsection (a) of this section includes the additions required for a resident under § 10-204 of this subtitle.     (c)    The addition under subsection (a) […]

Section 10-207 – Subtractions From Federal Adjusted Gross Income — in General

    (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.     (b)    The subtraction under subsection (a) of this section includes a distribution, to a beneficiary, of accumulated income on which a fiduciary has paid the […]

Section 10-208 – Subtractions From Federal Adjusted Gross Income — State Adjustments

    (a)    In addition to the modification under § 10–207 of this subtitle, the amounts under this section are subtracted from the federal adjusted gross income of a resident to determine Maryland adjusted gross income.     (b)    The subtraction under subsection (a) of this section includes:         (1)    if the child is a State resident at the time of adoption, reasonable […]

Section 10-209 – Subtractions From Federal Adjusted Gross Income — Elderly or Disabled Individuals; Law Enforcement Officers or Fire, Rescue, or Emergency Services Personnel

    (a)    (1)    In this section the following words have the meanings indicated.         (2)    “Correctional officer” means an individual who:             (i)    was employed in:                 1.    a State correctional facility, as defined in § 1–101 of the Correctional Services Article;                 2.    a local correctional facility, as defined in § 1–101 of the Correctional Services Article;                 3.    a juvenile facility included in § 9–226 of […]

Section 10-210 – Subtractions From Federal Adjusted Gross Income — Nonresidents

    (a)    The amounts under this section are subtracted from the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income.     (b)    To the extent included in federal adjusted gross income, the subtraction under subsection (a) of this section includes all income other than:         (1)    income derived from real or tangible personal property located in the […]

Section 10-210.1 – Further Modifications — Depreciation Deduction; Net Operating Loss Deduction

    (a)    (1)    In this section the following words have the meanings indicated.         (2)    “Depreciation” includes any deduction allowed under § 179 of the Internal Revenue Code.         (3)    “Heavy duty SUV” means a 4–wheeled vehicle that:             (i)    is manufactured primarily for use on public streets, roads, and highways;             (ii)    is rated at more than 6,000 but not more than 14,000 pounds gross […]

Section 10-211 – Individuals Other Than Fiduciaries

    (a)    Subject to the provisions of this section, an individual may deduct an exemption for:         (1)    the taxpayer;         (2)    the spouse of the taxpayer if:             (i)    a joint return is not made by the taxpayer and the spouse; and             (ii)    the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and […]

Section 10-212 – Fiduciaries

    (a)    To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $200 as an exemption.     (b)    To determine Maryland taxable income, a personal representative may deduct $600 as an exemption.