§ 10-209. Subtractions from federal adjusted gross income for elderly or disabled individuals
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2022
Effective: July 1, 2022
MD Code, Tax - General, § 10-209
§ 10-209. Subtractions from federal adjusted gross income for elderly or disabled individuals
(a) In this section:
(b) Subject to subsections (d) and (e) of this section, to determine Maryland adjusted gross income, if, on the last day of the taxable year, a resident is at least 65 years old or is totally disabled or the resident's spouse is totally disabled, or the resident is at least 55 years old and is a retired forest ranger, park ranger, or wildlife ranger of the United States, the State, or a political subdivision of the State, an amount is subtracted from federal adjusted gross income equal to the lesser of:
(c) For purposes of subsection (b)(2) of this section, the Comptroller:
(d)(1) Military retirement income that is included in the subtraction under § 10-207(q) of this subtitle may not be taken into account for purposes of the subtraction under this section.
(e) In the case of a retired forest ranger, park ranger, or wildlife ranger of the United States, the State, or a political subdivision of the State, the amount included under subsection (b)(1) of this section is limited to the first $15,000 of retirement income that is attributable to the resident's employment as a forest ranger, park ranger, or wildlife ranger of the United States, the State, or a political subdivision of the State unless:
Credits
Added as Tax-General § 10-208 by Acts 1988, c. 2 § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 431. Renumbered as Tax-General § 10-209 and amended by Acts 1989, c. 178, § 2, eff. July 1, 1989. Amended by Acts 1989, c. 616, § 2; Acts 2000, c. 524, § 1, eff. July 1, 2000; Acts 2001, c. 29, § 1, eff. April 10, 2001; Acts 2002, c. 19, § 1, eff. April 9, 2002; Acts 2006, c. 226, § 1, eff. July 1, 2006; Acts 2017, c. 153, § 1, eff. July 1, 2017; Acts 2017, c. 154, § 1, eff. July 1, 2017; Acts 2018, c. 573, § 1, eff. July 1, 2018; Acts 2018, c. 581, § 1, eff. July 1, 2018; Acts 2022, c. 3, § 1, eff. July 1, 2022; Acts 2022, c. 4, § 1, eff. July 1, 2022; Acts 2022, c. 39, § 1, eff. June 1, 2022.
Footnotes
Aug. 14, 1935, ch. 531, 49 Stat. 620, codified at 42 U.S.C.A. § 301 et seq.
Pub.L. 93-445, Title I, Oct. 16, 1974, 88 Stat. 1305, codified at 45 U.S.C.A. § 231 et seq.
MD Code, Tax - General, § 10-209, MD TAX GENERAL § 10-209
Current through legislation effective through May 9, 2024, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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