Section 10-203 – In General
Except as provided in Subtitle 4 of this title, the Maryland adjusted gross income of an individual is the individual’s federal adjusted gross income for the taxable year as adjusted under this Part II of this subtitle.
Section 10-204 – Additions to Federal Adjusted Gross Income — Addbacks of Federal Adjustments
(a) To the extent excluded from federal adjusted gross income, 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 interest or dividends, less related expenses, attributable to an obligation or security of: (1) another state; […]
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 […]