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 […]
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.