Md. Code, Business Occupations and Professions § 10-313 — MD Code / Article gbo / Title 10 / Subtitle 3 / Section 10-313
§10–313.
Status: in_force

(a) By August 31 of each year, the Fund shall provide a list of lawyers who have paid an annual fee to the Fund during the previous fiscal year to:

(1) the Department of Assessments and Taxation, to assist the Department in identifying new businesses within the State; and

(2) the Comptroller, to assist the Comptroller in determining whether each lawyer on the list has paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor.

(b) The list provided under this section shall:

(1) be provided free of charge; and

(2) include, for each person on the list:

(i) the name and mailing address of the person; and

(ii) the federal tax identification number of the person or, if the person does not have a federal tax identification number, the Social Security number of the person.

(c) If the Comptroller determines that a lawyer has not paid all undisputed taxes and unemployment insurance contributions payable to the Comptroller or the Secretary of Labor and the lawyer does not make payment or provide for payment in a manner satisfactory to the unit responsible for collection within 60 days after receiving notice of the delinquency from the Comptroller, or within any longer period authorized for good cause by the unit responsible for collection, the Comptroller may refer the matter to Bar Counsel under Maryland Rule 16–731.
Md. Code, Natural Resources § 10-211 — MD Code / Article gnr / Title 10 / Subtitle 2 / Section 10-211
§10–211.
Status: in_force

(a) The Department shall establish a program to control the population of the nonnative bird species known as the mute swan.

(b) The program established under this section, where appropriate, may include:

(1) The managed harvest of adult mute swans; and

(2) The solicitation of licensed hunters to participate in the managed harvest of adult mute swans established under this subsection.
Md. Code, Business Occupations and Professions § 10-407 — MD Code / Article gbo / Title 10 / Subtitle 4 / Section 10-407
§10–407.
Status: in_force

The remedies and procedures set forth in this subtitle are in addition to and not in substitution for other remedies and procedures that address the unauthorized practice of law.
Md. Code, Family Law § 10-366 — MD Code / Article gfl / Title 10 / Subtitle 3 / Section 10-366
§10–366.
Status: in_force

A record filed with a tribunal of this State under this part must be in the original language and, if not in English, must be accompanied by an English translation.
Md. Code, Tax - General § 10-211 — MD Code / Article gtg / Title 10 / Subtitle 2 / Section 10-211
§10–211.
Status: in_force

(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 is not a dependent of another taxpayer; and

(3) each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.

(b) Except as provided in subsection (c) of this section, whether or not a federal return is filed, to determine Maryland taxable income, an individual other than a fiduciary may deduct as an exemption:

(1) $3,200 for each exemption that the individual may deduct under subsection (a) of this section;

(2) an additional $3,200 for each dependent, as defined in § 152 of the Internal Revenue Code, who is at least 65 years old on the last day of the taxable year;

(3) an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and

(4) an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual, as described in § 10–208(c) of this subtitle.

(c) (1) If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $100,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:

(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;

(ii) $800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and

(iii) $0 if federal adjusted gross income for the taxable year is greater than $150,000.

(2) If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $150,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:

(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;

(ii) $800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and

(iii) $0 if federal adjusted gross income for the taxable year is greater than $200,000.
Md. Code, Business Occupations and Professions § 10-305 — MD Code / Article gbo / Title 10 / Subtitle 3 / Section 10-305
§10–305.
Status: in_force

Except for trust money that a lawyer is required to deposit in an attorney trust account that earns interest payable to the Maryland Legal Services Corporation, a lawyer may withdraw trust money from an attorney trust account and invest it:

(1) as the client or beneficial owner of the trust money instructs; or

(2) as the lawyer and the client or beneficial owner of the trust money agree.
Md. Code, Agriculture § 10-701 — MD Code / Article gag / Title 10 / Subtitle 7 / Section 10-701
§10–701.
Status: in_force

(a) In this subtitle the following words have the meanings indicated.

(b) “Fruit” means any fruit sold; offered, exposed, packed, or transported for sale; shipped; or presented for intrastate or interstate shipment, except any fruit which is canned, dried, pickled, or frozen.

(c) “Sell” means to sell; offer, or expose, pack, or transport for sale; ship; or present for intrastate or interstate shipment.

(d) “Vegetable” means any vegetable sold; offered, exposed, packed, or transported for sale; shipped; or presented for intrastate or interstate shipment, except any vegetable which is canned, dried, pickled, or frozen.
Md. Code, Corporations and Associations § 10-1105 — MD Code / Article gca / Title 10 / Subtitle 11 / Section 10-1105
§10–1105.
Status: in_force

(a) In this section, “limited partnership” means a limited partnership that:

(1) Was formed under the Maryland Uniform Limited Partnership Act before July 1, 1982; and

(2) Did not exercise the election authorized by § 10–1104(4) of this subtitle before July 1, 1985.

(b) (1) As provided in § 10–1104(2) of this subtitle, a limited partnership shall be governed by the Maryland Revised Uniform Limited Partnership Act as of July 1, 1985. However, except as provided in paragraph (2) of this subsection, a limited partnership is not required to file with the Department a certificate that would cause its certificate of limited partnership to comply with this title until the occurrence of an event which requires the filing of a certificate of amendment under § 10–202(b) of this title at which time the limited partnership shall:

(i) File with the Department a certificate setting forth the information required by § 10–201(a) of this title; and

(ii) Pay the penalty specified in subsection (e) of this section.

(2) A limited partnership or a person claiming under the limited partnership may not convey or accept title to real or personal property or maintain a suit in any court of the State unless it shows to the satisfaction of the court that the limited partnership has:

(i) Filed with the Department a certificate setting forth the information required by § 10–201(a) of this title; and

(ii) Paid the penalty under subsection (e) of this section.

(c) The failure of a limited partnership to file with the Department a certificate setting forth the information required by § 10–201(a) of this title does not of itself:

(1) Impair the validity of any contract or act of the limited partnership or prevent the limited partnership from defending any action, suit, or proceeding;

(2) Impose or permit the imposition of liability on a limited partner of the limited partnership as a general partner of the limited partnership; or

(3) Cause the limited partnership to dissolve or have its existence otherwise affected.

(d) Until a limited partnership files with the Department a certificate setting forth the information required by § 10–201(a) of this title:

(1) The limited partnership appoints the Department as its resident agent; and

(2) The principal office of the limited partnership is the principal place of business in this State of the limited partnership.

(e) (1) When a limited partnership files with the Department a certificate setting forth the information required by § 10–201(a) of this title, the Department shall impose a penalty of $200 on the limited partnership.

(2) The penalty under this subsection shall be collected and may be reduced or abated under the procedures of § 14–704 of the Tax – Property Article that relate to the penalty for failure to file reports with the Department.
Md. Code, Corporations and Associations § 10-1003 — MD Code / Article gca / Title 10 / Subtitle 10 / Section 10-1003
§10–1003.
Status: in_force

In a derivative action, the complaint shall set forth with particularity the attempts, if any, of the plaintiff to secure initiation of the action the plaintiff desires by a general partner or the reasons for not making the effort.
Md. Code, Human Services § 10-491 — MD Code / Article ghu / Title 10 / Subtitle 4 / Section 10-491
§10–491.
Status: in_force

(a) (1) Subject to paragraph (2) of this subsection, contingent and unliquidated claims may not share in a distribution of the assets of a provider that has been adjudicated to be an impaired provider by an order issued under this subtitle.

(2) If properly presented, a contingent and unliquidated claim shall be considered and may be allowed to share if:

(i) the claim becomes absolute against the provider on or before the last day for filing claims against the assets of the provider; or

(ii) there is a surplus and the liquidation is subsequently conducted on the basis that the provider is solvent.

(b) (1) Except as provided in paragraph (2) of this subsection, a claim of a person that has a secured claim may not be allowed at a sum greater than the difference between:

(i) the value of the claim without security; and

(ii) the value of the security itself on:

1. the date of issuance of the liquidation order; or

2. another date set by the court for determining rights and liabilities as provided in subsection (c) of this section.

(2) If the claimant surrenders the security to the Secretary, the claim shall be allowed in the full amount for which it is valued.

(c) Subject to the provisions of this subtitle on the rights of claimants holding contingent claims, and unless otherwise directed by the court, the rights and liabilities of a provider and creditors, stockholders, members, subscribers, and other persons interested in the estate of the provider are fixed on the date on which the order that directs the liquidation of the provider is filed in the office of the clerk of the court that issued the order.
Md. Code, Insurance § 10-207 — MD Code / Article gin / Title 10 / Subtitle 2 / Section 10-207
§10–207.
Status: in_force

The Commissioner shall issue a license to each applicant who meets the requirements of this subtitle.
Md. Code, Public Utilities § 10-208 — MD Code / Article gpu / Title 10 / Subtitle 2 / Section 10-208
§10–208.
Status: in_force

(a) In addition to other duties specifically imposed by this subtitle, while driving a taxicab, a taxicab driver:

(1) shall accept as passenger and convey where directed any orderly person, on request, unless previously engaged or unable or forbidden to do so by this section, other valid law, or regulation;

(2) except when transferring a vehicle to or from repair facilities, have in the taxicab driver’s possession a manifest that contains:

(i) the time and date issued, the expiration time, the taxicab driver’s name and badge number, and the taxicab number;

(ii) space for meter readings and the calculation of driver income; and

(iii) any other information considered necessary by the Commission;

(3) shall report each change of residence within 72 hours to the Commission;

(4) shall answer promptly all communications and summonses received from the Commission;

(5) shall deliver all fares and all other legal charges received to the permit holder if working on a commission basis;

(6) may not operate a taxicab while the taxicab driver’s operator license or taxicab driver’s license is suspended;

(7) may not allow any other person to use the taxicab driver’s badge or identification card;

(8) may not allow any other person to drive the taxicab and return the taxicab to the permit holder’s garage on completion of the shift to which the taxicab driver was assigned;

(9) shall proceed with passengers to destination by the shortest practicable route;

(10) shall give a receipt for fares on request on an authorized form;

(11) may not operate a taxicab for more than 12 hours of any continuous 24-hour period;

(12) shall display in the interior of the taxicab at all times, while on duty, the identification card with photograph attached in the frame provided for the card and photograph; and

(13) shall charge only the rate of fare or charge established by law.

(b) (1) When assigned to a taxicab, the taxicab driver is responsible for ascertaining that the taxicab is in good working order.

(2) A taxicab driver may not tamper with rate cards, the meter, meter light, cable, speedometer cable, or any other equipment that is required to be in the taxicab by law or that registers fares and charges.
Md. Code, Economic Development § 10-353 — MD Code / Article gec / Title 10 / Subtitle 3 / Section 10-353
§10–353.
Status: in_force

The Health Services Cost Review Commission, the Maryland Health Care Commission, or the Authority may waive any notice required to be given to it under this part.
Md. Code, Business Regulation § 10-302 — MD Code / Article gbr / Title 10 / Subtitle 3 / Section 10-302
§10–302.
Status: in_force

(a) All motor fuel stored or offered for sale in the State is subject to inspection and analysis as provided in this title.

(b) The analysis shall be made by a testing method approved by the Comptroller.
Md. Code, Health - General § 10-101 — MD Code / Article ghg / Title 10 / Subtitle 1 / Section 10-101
§10–101.
Status: in_force

(a) In this title the following words have the meanings indicated.

(b) “Administration” means the Behavioral Health Administration.

(c) (1) “Admission” means the process by which an individual is accepted as a resident in:

(i) An inpatient facility; or

(ii) A Veterans’ Administration hospital in this State that provides care or treatment for individuals who have mental disorders.

(2) “Admission” includes the physical act of the individual entering the facility or Veterans’ Administration hospital.

(d) “Behavioral health care” includes prevention, screening, early intervention, treatment, recovery, support, wraparound, and rehabilitation services for individuals with substance–related disorders, addictive disorders, mental disorders, or a combination of these disorders.

(e) “Core service agency” means the designated county or multicounty authority that is responsible for planning, managing, and monitoring publicly funded mental health services.

(f) “Director” means the Director of the Behavioral Health Administration.

(g) (1) Except as otherwise provided in this title, “facility” means any public or private clinic, hospital, or other institution that provides or purports to provide treatment or other services for individuals who have mental disorders.

(2) “Facility” does not include a Veterans’ Administration hospital.

(h) “Local behavioral health authority” means the designated county or multicounty authority that is responsible for planning, managing, and monitoring publicly funded mental health, substance–related disorder, and addictive disorder services.

(i) (1) “Mental disorder” means a behavioral or emotional illness that results from a psychiatric disorder.

(2) “Mental disorder” includes a mental illness that so substantially impairs the mental or emotional functioning of an individual as to make care or treatment necessary or advisable for the welfare of the individual or for the safety of the person or property of another.

(3) “Mental disorder” does not include an intellectual disability.

(j) “State Advisory Council” means the Behavioral Health Advisory Council.

(k) “State facility” means a facility that is owned or operated by the Department.

(l) “Treatment” means any professional care or attention that is given in a facility, private therapeutic group home for children and adolescents, or Veterans’ Administration hospital to improve or to prevent the worsening of a mental disorder.
Md. Code, Criminal Procedure § 10-210 — MD Code / Article gcp / Title 10 / Subtitle 2 / Section 10-210
§10–210.
Status: in_force

The Advisory Board shall:

(1) advise the Secretary, the Supreme Court of Maryland, and the Chief Justice of the Supreme Court of Maryland on:

(i) the development, operation, and maintenance of the Criminal Justice Information System; and

(ii) standards, procedures, or protocols to ensure the compatibility and interoperability of communication and information management systems maintained by the judiciary;

(2) propose and recommend regulations to the Secretary, including standards, procedures, or protocols necessary:

(i) to develop, operate, and maintain the Criminal Justice Information System; and

(ii) to ensure the compatibility and interoperability of communication and information management systems maintained by State public safety units;

(3) propose and recommend rules, in conjunction with the Standing Committee on Rules of Practice and Procedure of the Supreme Court of Maryland, to the Supreme Court of Maryland and the Chief Justice of the Supreme Court of Maryland necessary to develop, operate, and maintain the Criminal Justice Information System;

(4) monitor the operation of the Criminal Justice Information System; and

(5) recommend:

(i) procedures and methods for criminal history record information to be used in the research, evaluation, and statistical analysis of criminal activity;

(ii) any legislation necessary to implement, operate, and maintain the Criminal Justice Information System; and

(iii) any legislation for consideration by the Governor and the General Assembly as necessary to implement the recommendations regarding compatibility and interoperability of communication and information management systems maintained by State, county, and municipal public safety units.
Md. Code, Tax - General § 10-824 — MD Code / Article gtg / Title 10 / Subtitle 8 / Section 10-824
§10–824.
Status: in_force

(a) (1) In this section the following words have the meanings indicated.

(2) (i) “Income tax return preparer” means a person who for compensation prepares a substantial portion or more of a qualified return or employs one or more persons to prepare for compensation a substantial portion or more of a qualified return.

(ii) “Income tax return preparer” does not include a person who merely performs those acts described under § 7701(a)(36)(B) of the Internal Revenue Code.

(3) “Qualified return” means any original return of individual income tax imposed by this title, regardless of whether a tax is due or a refund is claimed.

(b) Subject to § 10–809.1 of this subtitle and except as otherwise provided in this section, an income tax return preparer shall file all qualified returns that the income tax return preparer prepares by electronic means as prescribed by the Comptroller if the income tax return preparer has prepared more than 100 qualified tax returns in the prior taxable year.

(c) Subject to § 10–809.1 of this subtitle, subsection (b) of this section does not apply to a qualified return if:

(1) the taxpayer has indicated on the qualified return that the taxpayer does not want the return filed by electronic means; or

(2) the income tax return preparer preparing the qualified return has requested and received a waiver from the Comptroller.

(d) Subject to § 10–809.1 of this subtitle, on written request for a waiver by an income tax return preparer who is subject to subsection (b) of this section, the Comptroller may grant the income tax return preparer a waiver of the requirements of this section if the income tax return preparer is able to establish to the satisfaction of the Comptroller either reasonable cause for not filing the return by electronic means or that there is no feasible means of filing the return by electronic means without undue hardship.

(e) If the Comptroller prohibits an income tax return preparer from submitting income tax returns electronically, the Comptroller shall notify the State Board of Individual Tax Preparers established under Title 21 of the Business Occupations and Professions Article within 5 business days after taking that action.
Md. Code, Courts and Judicial Proceedings § 10-904 — MD Code / Article gcj / Title 10 / Subtitle 9 / Section 10-904
§10–904.
Status: in_force

In a civil or criminal case in which a person is charged with commission of a crime or act, evidence is admissible by the defendant to show that another person has been convicted of committing the same crime or act.
Md. Code, Alcoholic Beverages and Cannabis § 10-2701 — MD Code / Article gab / Title 10 / Subtitle 27 / Section 10-2701
§10–2701.
Status: in_force

(a) The following sections of Title 6, Subtitle 3 (“Prohibited Acts”) of Division I of this article apply in the City without exception or variation:

(1) § 6–305 (“Proof of age for sale of alcoholic beverages”);

(2) § 6–306 (“Defense to prosecution for sale to underage individual”);

(3) § 6–308 (“Allowing on–premises consumption of alcoholic beverages not purchased from license holder”);

(4) § 6–309 (“Allowing on–premises consumption or possession of alcoholic beverages by individual under the age of 21 years”);

(5) § 6–310 (“Providing free food”);

(6) § 6–311 (“Restrictions on purchases and sales by retail dealer”);

(7) § 6–312 (“Beverage misrepresentation”);

(8) § 6–313 (“Tampering with alcoholic beverage container”);

(9) § 6–314 (“Sale of alcoholic beverage container with detachable metal tab”);

(10) § 6–315 (“Alcoholic beverage in container without regular label presumed illicit”);

(11) § 6–316 (“Maximum alcohol content”);

(12) § 6–317 (“Multiple serving purchase required”);

(13) § 6–319 (“On–premises consumption of alcoholic beverages not purchased from license holder”);

(14) § 6–320 (“Disorderly intoxication”);

(15) § 6–321 (“Consumption of alcoholic beverages in public”);

(16) § 6–323 (“Possession or use of Alcohol Without Liquid machine”);

(17) § 6–326 (“Sale of alcoholic beverages in powder or crystalline form prohibited”);

(18) § 6–327 (“Unlicensed out–of–state sale of alcoholic beverages”);

(19) § 6–328 (“Tax evasion”);

(20) § 6–329 (“Destruction of evidence”); and

(21) § 6–330 (“Perjury”).

(b) The following sections of Title 6, Subtitle 3 (“Prohibited Acts”) of Division I of this article do not apply in the City:

(1) § 6–304 (“Selling or providing alcoholic beverages to individual under the age of 21 years”); and

(2) § 6–322 (“Possession of open container”).

(c) Section 6–307 (“Selling or providing alcoholic beverages to intoxicated individual”) of Division I of this article applies in the City, subject to § 10–2703 of this subtitle.
Md. Code, Economic Development § 10-802 — MD Code / Article gec / Title 10 / Subtitle 8 / Section 10-802
§10–802.
Status: in_force

(a) The General Assembly finds that:

(1) the United States as a whole, and the State in particular, are facing increased energy costs based on many factors, including rising fuel costs, limited investment in generation and transmission facilities, and a complex combination of market–based and other regulatory mechanisms that balance environmental, economic, health, and welfare interests;

(2) continued exclusive reliance on traditional forms of electricity supply entrenches the State’s dependence on fossil fuels, working against the State’s policy of decreasing greenhouse gas production, as evidenced by the State’s accession to the Regional Greenhouse Gas Initiative;

(3) “advanced clean energy”, a broad term that includes a wide and varied mixture of strategies and techniques to produce useful energy from renewable and sustainable sources in a manner that minimizes fossil fuel use and harmful emissions, and to increase the efficient use of energy derived from all sources, offers many different opportunities for residents of the State to succeed in entrepreneurial and other commercial activity, to the overall economic and environmental benefit of the entire State, as measured in improved air and water quality, moderated energy expenditures, and increased State and local tax receipts;

(4) many individuals and businesses in the State possess talents and interest in the clean energy technology sector, which may form the basis for encouraging development and deployment of sustainable and renewable energy technologies in the State, the nation, and the world;

(5) the State will benefit from a targeted effort to establish and incubate advanced clean energy industries and clean energy innovation industries in the State, including financial assistance, information sharing, and technical support for entrepreneurs in the manufacture and installation of advanced clean energy technology and clean energy innovations; and

(6) it is in the public interest to establish a public corporation to undertake the tasks of promoting advanced clean energy industries and clean energy innovation industries in the State, developing incubators for those industries, providing financial assistance, and also providing information sharing and technical assistance.

(b) The purposes of this subtitle are to:

(1) encourage the development of advanced clean energy industries and clean energy innovation industries in the State;

(2) encourage the deployment of advanced clean energy technologies and clean energy innovations in the State;

(3) help retain and attract business activity and commerce in the advanced clean energy technology industry and clean energy innovation industry sectors in the State;

(4) promote economic development;

(5) designate the Maryland Clean Energy Center as a green bank for the State;

(6) encourage the Center to work in conjunction with other local and private green banks; and

(7) promote the health, safety, and welfare of residents of the State.

(c) The General Assembly intends that:

(1) the Center operate and exercise its corporate powers in all areas of the State;

(2) without limiting its authority to otherwise exercise its corporate powers, the Center exercise its corporate powers to assist governmental units and State and local economic development agencies to contribute to the expansion, modernization, and retention of existing enterprises in the State as well as the attraction of new business to the State;

(3) the Center cooperate with private industries and local governments in maximizing new economic opportunities for residents of the State; and

(4) the Center accomplish at least one of the purposes listed in subsection (b) of this section and complement existing State marketing and financial assistance programs by:

(i) owning projects;

(ii) leasing projects to other persons; or

(iii) lending the proceeds of bonds to other persons to finance the costs of acquiring or improving projects that the persons own or will own.
Md. Code, Tax - General § 10-208 — MD Code / Article gtg / Title 10 / Subtitle 2 / Section 10-208
§10–208.
Status: reserved

§10–208. IN EFFECT

(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 an amount equal to:

(1) $12,000, if during the taxable year the taxpayer adopts a child who the State determines is a child with a special need, as described in § 473(c)(1) and (2) of the Social Security Act, and the adoption is made through a private, nonprofit, licensed adoption agency or a public child welfare agency; and

(2) $10,000, if during the taxable year the taxpayer adopts a child without a special need as provided under item (1) of this subsection.

(c) (1) The subtraction under subsection (a) of this section includes expenses that a blind individual or an employer of a blind individual incurs in providing a human or mechanical reader for the individual, if the individual has permanent impairment of both eyes with central visual acuity:

(i) of 20/200 or less in the better eye, with corrective glasses; or

(ii) of more than 20/200 if there is a field defect in which the peripheral field is limited so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees on the better eye.

(2) The total amount of the reading service expenses under paragraph (1) of this subsection may not exceed:

(i) $1,000 of expenses that an employer incurs for a reader used in the course of a blind individual’s employment; and

(ii) to the extent that an expense is not allowed as a medical expense under § 213 of the Internal Revenue Code, $5,000 of the expenses that a blind individual incurs for personal use or use in employment.

(d) (1) In this subsection:

(i) “enhanced agricultural management equipment” means:

1. a planter or drill that:

A. is commonly known as a “no–till” planter or drill; and

B. is designed to minimize the disturbance of the soil in planting crops;

2. liquid manure soil injection equipment that is designed to inject manure into the soil to reduce nutrient runoff;

3. a deep no–till ripper that does not invert the soil profile and is used to address compaction in high residue cropping systems;

4. poultry or livestock manure spreading equipment used by a farm owner or tenant on farmland in accordance with a nutrient management plan prepared by an individual licensed by the Secretary of Agriculture in accordance with Title 8, Subtitle 8 of the Agriculture Article if the manure spreading equipment is used:

A. to spread poultry manure and bedding from normal poultry production with a capability of being calibrated to 1 ton per acre; or

B. to apply solid or liquid livestock waste;

5. vertical tillage equipment used to incorporate livestock manure or poultry litter into the soil;

6. a global positioning system device used for management of agricultural nutrient applications; and

7. an integrated optical sensing and nutrient application system that measures crop status and applies the crop’s nitrogen requirements at variable rates based on predicted in–season yield potential for the crop and the predicted responsiveness of the crop to additional nitrogen; and

(ii) “enhanced agricultural management equipment” includes equipment that attaches to or is pulled by equipment listed in item (i) of this paragraph.

(2) Except as provided in paragraph (3) of this subsection, the subtraction under subsection (a) of this section includes 100% of the expenses that a taxpayer incurs to buy and install enhanced agricultural management equipment if:

(i) the equipment has a useful life of at least 4 years;

(ii) the taxpayer:

1. bought the equipment:

A. after December 31, 1985, if the equipment is a planter or drill;

B. after December 31, 1989, if the equipment is liquid manure soil injection equipment;

C. after December 31, 1997, if the equipment is poultry or livestock manure spreading equipment;

D. after December 31, 2001, if the equipment is a deep no–till ripper that does not invert the soil profile; or

E. after December 31, 2012, if the equipment is a global positioning system device used for management of agricultural nutrient applications or an integrated optical sensing and nutrient application system;

2. owns the equipment for at least 3 years after the taxable year in which the subtraction is made; and

3. uses the equipment in agricultural production; and

(iii) for liquid manure soil injection equipment, the equipment is:

1. used on land upon which farm products, as defined under § 10–601 of the Agriculture Article, are raised; and

2. not used to inject sludge into the soil.

(3) The subtraction under subsection (a) of this section includes 50% of the expenses that a taxpayer incurs to buy and install enhanced agricultural management equipment that is vertical tillage equipment used to incorporate livestock manure or poultry litter into the soil if:

(i) the equipment has a useful life of at least 4 years; and

(ii) the taxpayer:

1. bought the equipment after December 31, 2012;

2. owns the equipment for at least 3 years after the taxable year in which the subtraction is made; and

3. uses the equipment in agricultural production.

(4) To qualify for the subtraction under paragraphs (2) and (3) of this subsection, a taxpayer shall file a statement from the Department of Agriculture certifying compliance with the requirements of this section.

(5) If the subtraction allowed under paragraphs (2) and (3) of this subsection exceeds the Maryland taxable income that is computed without the modification allowed under this subsection and the subtraction is not used for the taxable year, the excess may be carried over to succeeding taxable years, not to exceed 5, until the full amount of the subtraction is used.

(e) The subtraction under subsection (a) of this section includes expenses for household and dependent care services not exceeding the dollar limit allowed under § 21(c) of the Internal Revenue Code and determined without reference to the percentage limitation in § 21(a)(2) of the Internal Revenue Code.

(f) The subtraction under subsection (a) of this section includes the fair market value of any artistic, literary, or musical creation or other artwork donated to and accepted by a museum in the State that is open to the general public if:

(1) the value is not deductible from federal adjusted gross income;

(2) at least 50% of total income for the current or prior taxable year is derived from the sale of artwork that the individual produced;

(3) an independent appraiser verifies the fair market value; and

(4) the adjustment for the artwork is not more than 50% of the individual’s gross income in the calendar year of the donation.

(g) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Farm product” means a farm product, as defined in § 10–601 of the Agriculture Article, that:

1. is grown or raised primarily to be sold;

2. A. the farmer donates to a gleaning cooperative; or

B. the farmer allows to be harvested or collected, free of charge, by a gleaning cooperative; and

3. is suitable for human consumption when donated.

(iii) “Gleaning cooperative” means a nonprofit organization that is:

1. tax exempt under § 501 of the Internal Revenue Code; and

2. organized and operated to provide and distribute food free of charge to needy individuals, including unemployed and low income individuals.

(iv) “Wholesale market value” means the value of donated farm products based on the wholesale market price of the farm product in the nearest regional market during the calendar week in which the donation is made, determined without consideration of grade or quality of the product, as if the quantity of the product donated were marketable.

(2) The subtraction under subsection (a) of this section includes the amount by which:

(i) the wholesale market value, determined as of the date of the donation, of farm products donated by an individual during the taxable year to a gleaning cooperative; exceeds

(ii) the amount attributable to the donated farm products that the individual claims as a deduction for a charitable contribution under § 170 of the Internal Revenue Code.

(3) To qualify for the subtraction under paragraph (2) of this subsection, an individual shall file with the individual’s income tax return:

(i) a written statement from the gleaning cooperative that receives the farm products that certifies:

1. the quantity of the donated farm products received; and

2. that the donated farm products will be used exclusively to provide free food to needy individuals and will not be transferred in exchange for money, other property, or services; and

(ii) a written statement from the Maryland Department of Agriculture, using such market data as is deemed suitable by the Secretary of that Department, that certifies the wholesale market value of the donated farm products.

(h) Repealed.

(i) (1) The subtraction under subsection (a) of this section includes twice the amount of expenses for reforestation or timber stand improvement activity on 3 to 1,000 acres of commercial forest land, exclusive of federal funds.

(2) Of the amount under paragraph (1) of this subsection:

(i) 50% may be claimed in the taxable year in which the Department of Natural Resources issues an initial certificate of reforestation or timber stand improvement; and

(ii) 50% may be claimed in the taxable year in which the Department of Natural Resources issues a final certificate of reforestation or timber stand improvement.

(i–1) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Public safety organization” means:

1. a bona fide Maryland police agency;

2. a bona fide Maryland fire, rescue, or emergency medical services organization;

3. an auxiliary organization of a bona fide Maryland fire, rescue, or emergency medical services organization;

4. the United States Coast Guard Auxiliary;

5. the Maryland Defense Force; or

6. the Maryland Civil Air Patrol.

(iii) “Public safety volunteer” means a member of a public safety organization.

(2) The subtraction under subsection (a) of this section includes an amount equal to the amount specified in paragraph (4) of this subsection if an individual is a qualifying public safety volunteer for the taxable year, as determined under paragraph (3) of this subsection.

(3) An individual is a qualifying public safety volunteer for the taxable year eligible for the subtraction modification under this subsection if the individual:

(i) is an active member of a public safety organization;

(ii) serves the public safety organization in a volunteer capacity without compensation, except nominal expenses or meals;

(iii) 1. qualifies for active status during the taxable year under:

A. a police auxiliary or reserve volunteer program approved by the Maryland Police Training and Standards Commission in conjunction with the Maryland Association of Counties and the Maryland Municipal League that includes uniform systems for qualification and record keeping, if the program is incorporated into the police agency’s rules and regulations;

B. a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program operated by a county or municipal corporation of the State, if the length of service award program requires for active status qualification a minimum of 50 points per year and that points be earned in at least two different categories; or

C. a point system established by a county or municipal corporation that does not operate a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program or by the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active members of a volunteer fire, rescue, or emergency medical services organization or auxiliary organization, if the point system requires for active status qualification a minimum of 50 points per year and that points be earned in at least two different categories;

2. has maintained active status for at least 25 years under:

A. a police auxiliary or reserve volunteer program; or

B. a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program or a point system established in lieu of a length of service award program;

3. is a member of a reserve component who serves on active duty orders during the taxable year; or

4. is a civilian or a member of the Merchant Marine on assignment in support of the armed forces of the United States during the taxable year in an area designated as a combat zone by executive order of the President; and

(iv) will have been an active member of a public safety organization for at least 36 months during the last 10 calendar years by December 31 of the taxable year.

(4) The amount of the subtraction under paragraph (2) of this subsection is equal to $7,000.

(5) (i) Each police agency shall:

1. maintain a record of the activities of each member of a police auxiliary or reserve during the calendar year;

2. provide each member a report by February 15 of the following year indicating that the member qualified during the preceding calendar year; and

3. provide a report that includes the names, Social Security numbers, and a certification that the individual qualified for the subtraction modification under this section.

(ii) Each fire, rescue, or emergency medical services organization or auxiliary organization shall:

1. maintain a record of the points earned by each individual during each calendar year;

2. provide each member a report identifying the number of points earned in each category by February 15 of the following year; and

3. provide a report that includes the names, Social Security numbers, and points earned by those members qualifying for the subtraction modification under this subsection to the Maryland State Firefighters Association by May 1 of the following year.

(iii) An individual may not qualify for the subtraction under this subsection based on membership in the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol unless the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol:

1. maintains a record of the points earned by each individual during each calendar year;

2. provides each member a report identifying the number of points earned in each category by February 15 of the following year; and

3. provides a report that includes the names, Social Security numbers, and points earned by those members qualifying for the subtraction modification under this subsection to the Comptroller on or before October 1 of each year.

(6) To qualify for the subtraction modification under this subsection, an individual shall attach to the individual’s income tax return a copy of the report provided by the public safety organization under paragraph (5) of this subsection.

(7) (i) On or before October 1 each year, each bona fide Maryland police agency shall submit to the Department of Public Safety and Correctional Services and the Office of the Comptroller a report listing the names and Social Security numbers of individuals who qualified for the subtraction modification under this subsection for the preceding taxable year.

(ii) On or before October 1 of each year, the Maryland State Firefighters Association shall submit to the Department of Public Safety and Correctional Services and the Office of the Comptroller a report stating the participation in the point system by the various local subdivisions with the names and Social Security numbers of individuals who qualified for the subtraction modification under this subsection for the preceding taxable year.

(8) (i) A person may not knowingly make or cause any false statement or report to be made in any application or in any document required under this subsection.

(ii) Any person who violates or attempts to violate any provision of subparagraph (i) of this paragraph shall be subject to a fine of $1,000.

(i–2) (1) Except as provided in paragraph (2) of this subsection, the subtraction under subsection (a) of this section includes the gross income of a child included in a parent’s gross income under § 1(g)(7) of the Internal Revenue Code.

(2) The subtraction under paragraph (1) of this subsection does not apply for any child who, under § 10–805(b) of this title:

(i) is required to file an income tax return for the taxable year; or

(ii) would have been required to file an income tax return for the taxable year if the parent had not elected the application of § 1(g)(7) of the Internal Revenue Code.

(j) (1) The subtraction under subsection (a) of this section includes unreimbursed automobile travel expenses for volunteer service:

(i) to a nonprofit volunteer fire company;

(ii) to an organization whose principal purpose is to provide medical, health, or nutritional care and to which a contribution is deductible under § 170 of the Internal Revenue Code; or

(iii) to provide assistance, other than transportation, to a handicapped individual, as defined under § 190 of the Internal Revenue Code, who is enrolled as a student in a community college of the State.

(2) The amount of the travel expenses under paragraph (1) of this subsection shall be:

(i) computed using the standard mileage rate allowed for unreimbursed automobile travel expenses under § 162 of the Internal Revenue Code; and

(ii) reduced by the amount of unreimbursed automobile travel expenses claimed as an itemized deduction for the same organization on the federal tax return under § 170 of the Internal Revenue Code.

(k) (1) The subtraction under subsection (a) of this section includes the amount of salary or wages paid for which a deduction is not allowed under § 280C(a) of the Internal Revenue Code, not exceeding the credit allowed for targeted jobs under § 51 of the Internal Revenue Code.

(2) The subtraction allowed under this subsection shall be reduced by the amount of the credit claimed by the taxpayer under § 10–755 of this title.

(l) Repealed.

(m) Repealed.

(n) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Account holder” has the meaning stated in § 18–1901 of the Education Article.

(iii) “Contributor” means an individual who contributes funds to a Maryland Senator Edward J. Kasemeyer Prepaid College Trust account under Title 18, Subtitle 19 of the Education Article.

(iv) “Qualified higher education expenses” has the meaning stated in § 529 of the Internal Revenue Code.

(2) The subtraction under subsection (a) of this section includes the amount of advance payments of qualified higher education expenses made by an account holder or a contributor during the taxable year as provided under a prepaid contract in accordance with the Maryland Senator Edward J. Kasemeyer Prepaid College Trust.

(3) Subject to paragraph (4) of this subsection, for each prepaid contract, the subtraction under paragraph (2) of this subsection may not exceed $2,500 for any taxable year.

(4) The amount disallowed as a subtraction under this subsection for any taxable year as a result of the limitation under paragraph (3) of this subsection shall be treated as having been made in the next succeeding taxable year and, subject to the $2,500 annual limitation for each prepaid contract, may be carried over to succeeding taxable years until the full amount of the advance payments has been allowed as a subtraction.

(o) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Account holder” means an account holder as defined in § 18–19A–01 or § 18–19B–01 of the Education Article.

(iii) “Contributor” means an individual who contributes funds to a Maryland Senator Edward J. Kasemeyer College Investment Plan or Broker–Dealer College Investment Plan account under Title 18, Subtitle 19A or Subtitle 19B of the Education Article.

(iv) “Investment account” means an investment account as defined in § 18–19A–01 or § 18–19B–01 of the Education Article.

(v) “Qualified designated beneficiary” means a qualified designated beneficiary as defined in § 18–19A–01 or § 18–19B–01 of the Education Article.

(2) (i) Except as provided in subparagraph (ii) of this paragraph and subject to the limitation under paragraph (3) of this subsection, the subtraction under subsection (a) of this section includes the amount contributed by an account holder or a contributor during the taxable year to an investment account.

(ii) The subtraction under subparagraph (i) of this paragraph may not be taken if the account holder received a State contribution under § 18–19A–04.1 of the Education Article during the taxable year.

(3) (i) Subject to paragraph (4) of this subsection, for each account holder or contributor for all investment accounts maintained in the Maryland Senator Edward J. Kasemeyer College Investment Plan and the Maryland Broker–Dealer College Investment Plan for the same qualified designated beneficiary, the subtraction under paragraph (2) of this subsection may not exceed $2,500 for any taxable year per qualified designated beneficiary.

(ii) For purposes of the limitation under this paragraph, each spouse on a joint return shall be treated separately.

(4) Subject to the $2,500 annual limitation for each account holder or contributor for each qualified designated beneficiary, the amount disallowed as a subtraction under this subsection for any taxable year as a result of the limitation under paragraph (3) of this subsection may be carried over until used to the next 10 succeeding taxable years as a subtraction.

(p) (1) In this subsection, “health care facility” has the meaning stated in § 19–114 of the Health – General Article.

(2) The subtraction under subsection (a) of this section includes 100% of the expenses that a taxpayer incurs to buy and install handrails in an existing elevator in a health care facility or other building in which at least 50% of the space is used for medical purposes.

(q) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Nitrogen removal technology” has the meaning stated in § 9–1108 of the Environment Article.

(iii) “On–site sewage disposal system” has the meaning stated in § 9–1108 of the Environment Article.

(2) The subtraction under subsection (a) of this section includes the amount by which the cost difference between a conventional on–site sewage disposal system and a system that utilizes nitrogen removal technology exceeds the amount of assistance the Department of the Environment provides the homeowner under § 9–1108 of the Environment Article.

(r) The subtraction under subsection (a) of this section includes any payment to an individual made as a result of a foreclosure settlement negotiated by the Attorney General.

(s) (1) (i) In this subsection, “qualified conservation program expenses” means amounts expended by an individual during the taxable year related to an application for the Forest Conservation and Management Program within the Department of Natural Resources.

(ii) “Qualified conservation program expenses” includes the costs associated with hiring a professional land surveyor and the preparation of a land management program for the conserved property.

(2) The subtraction allowed under subsection (a) of this section includes up to $500 of qualified conservation program expenses paid by an individual who applies to enter into a forest conservation and management plan with the Department of Natural Resources, if the application is approved by the Department.

(t) (1) Subject to paragraph (2) of this subsection, the subtraction under subsection (a) of this section includes 100% of the costs of health insurance that a taxpayer incurs on behalf of another individual if the other individual and taxpayer are recognized by the State as lawfully married.

(2) The subtraction under paragraph (1) of this subsection may not exceed the cost of a health insurance premium that:

(i) is paid by the taxpayer or the employer of the taxpayer to provide coverage for the taxpayer’s spouse; and

(ii) is subject to federal income tax under the Internal Revenue Code.

(u) (1) (i) In this subsection the following words have the meanings indicated.

(ii) 1. “Foster parent” means an individual approved by a local department to provide 24–hour care for a foster child in the home where the individual resides.

2. “Foster parent” includes a kinship parent.

3. “Foster parent” does not include a treatment foster parent licensed by a child placement agency.

(iii) “Kinship parent” has the meaning stated in § 5–534 of the Family Law Article.

(iv) “Local department” means a department of social services in a county or the Montgomery County Department of Health and Human Services.

(2) Subject to the requirements of this subsection, the subtraction under subsection (a) of this section includes 100% of the unreimbursed expenses that a foster parent incurs on behalf of a foster child.

(3) (i) The subtraction allowed under paragraph (2) of this subsection includes only an expense that the local department approves as necessary.

(ii) The subtraction under paragraph (2) of this subsection may not include an expense for which the foster parent receives an allowance or a reimbursement from any public or private agency.

(4) On or before October 1 of each year, the Department of Human Services shall submit to the Comptroller a list of approved foster parents.

(5) The subtraction allowed under paragraph (2) of this subsection may not exceed $1,500.

(v) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “ABLE account contributor” means an individual who contributes money to an ABLE account as defined in § 18–19C–01 of the Education Article.

(iii) “Designated beneficiary” means a designated beneficiary as defined in § 18–19C–01 of the Education Article.

(iv) “Qualified disability expenses” has the meaning stated in § 18–19C–01 of the Education Article.

(2) Subject to the limitation under paragraph (3) of this subsection, the subtraction under subsection (a) of this section includes the amount contributed by an ABLE account contributor during the taxable year to an ABLE account under the Maryland ABLE Program.

(3) (i) Subject to paragraph (4) of this subsection, for each ABLE account contributor under the Maryland ABLE Program, the subtraction under paragraph (2) of this subsection may not exceed $2,500 for any taxable year per qualified designated beneficiary.

(ii) For purposes of the limitation under this paragraph, each spouse on a joint return shall be treated separately.

(4) Subject to the $2,500 annual limitation for each ABLE account contributor per qualified designated beneficiary, any amount disallowed as a subtraction under this subsection for any taxable year as a result of the limitation under paragraph (3) of this subsection may be carried over until used to the next 10 succeeding taxable years as a subtraction.

(w) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Organ” means all or part of an individual’s liver, kidney, pancreas, intestine, lung, or bone marrow.

(iii) “Qualified expenses” means any unreimbursed travel expenses, lodging expenses, child or elder care expenses, medication expenses, or lost wages.

(2) The subtraction under subsection (a) of this section includes up to $10,000 of the qualified expenses paid or incurred by a living individual during the taxable year that are attributable to the donation of one or more of the individual’s organs to another individual for organ transplantation.

(x) (1) In this subsection, “eligible teacher” means an individual who is a kindergarten through grade 12 classroom teacher in an elementary or secondary school in the State on a full–time basis for an academic year ending during the taxable year.

(2) Subject to paragraph (3) of this subsection, the subtraction allowed under subsection (a) of this section includes up to $250 of the unreimbursed expenses paid or incurred by an eligible teacher during a taxable year for the purchase of classroom supplies if the supplies are used by:

(i) students in the classroom; or

(ii) the eligible teacher to prepare for or during classroom teaching.

(3) The amount allowed as a subtraction under paragraph (2) of this subsection does not include an expense that is subtracted from federal adjusted gross income under § 62 of the Internal Revenue Code.

(y) For a taxable year beginning after December 31, 2019, but before January 1, 2022, the subtraction under subsection (a) of this section includes the amount of benefits paid to an individual in accordance with Title 8 of the Labor and Employment Article, or in accordance with the unemployment insurance progam of a jurisdiction with which the State has a reciprocal taxation agreement, if the individual’s federal adjusted gross income for the taxable year does not exceed:

(1) $75,000 for an individual; or

(2) $100,000 for a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse.

(z) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Diaper bank” means a nonprofit organization located in the State that:

1. is qualified as tax exempt under § 501(c)(3) of the Internal Revenue Code;

2. is established and operating primarily for the purpose of collecting or purchasing disposable diapers or other hygiene products for infants or children; and

3. distributes those diapers or hygiene products through schools, health care facilities, government agencies, or other nonprofit entities for eventual distribution to individuals free of charge.

(iii) “Donation” means an irrevocable gift of:

1. disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products; or

2. cash that is specifically designated for the purchase of disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products.

(iv) “Feminine personal hygiene products” means sanitary pads, tampons, menstrual sponges, menstrual cups, or other similar feminine hygiene products, whether reusable or disposable.

(v) “Qualified charitable entity” means a diaper bank, homeless shelter, domestic violence shelter, religious organization, or other charitable organization that has registered with the Comptroller as a distributor of disposable diapers, other hygiene products for infants or children, or feminine personal hygiene products.

(2) Subject to the limitations of this subsection, the subtraction allowed under subsection (a) of this section includes up to $1,000 of donations made by the taxpayer during the taxable year to a qualified charitable entity.

(3) To qualify for the subtraction under this subsection, the taxpayer shall file with the taxpayer’s income tax return:

(i) the name of each qualified charitable entity to which a donation was made;

(ii) proof of the value of the donation; and

(iii) any other information that the Comptroller requires.

(4) The Comptroller shall adopt regulations to carry out the provisions of this section, including the criteria and procedures for registration as a qualified charitable entity.

(aa) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Account holder” means a first–time homebuyer who establishes a first–time homebuyer savings account.

(iii) “Allowable closing costs” means a disbursement listed on a settlement statement for the purchase of a home in the State by an account holder.

(iv) “Eligible costs” means the down payment and allowable closing costs for the purchase of a home in the State by an account holder.

(v) “Financial institution” has the meaning stated in § 1–101 of the Financial Institutions Article.

(vi) “First–time homebuyer” means an individual who is a resident of the State and who has not owned or purchased, either individually or jointly, a home in the State in the last 7 years.

(vii) “First–time homebuyer savings account” or “account” means an account with a financial institution that an account holder designates as a first–time homebuyer savings account on the account holder’s Maryland income tax return for taxable year 2021 or any following taxable year and that is established for the sole purpose of paying or reimbursing eligible costs for the purchase of a home in the State by the account holder.

(viii) “Home” means a single–family residential real property, including a mobile home as defined in § 8A–101 of the Real Property Article.

(ix) “Settlement statement” means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974, 12 U.S.C. § 2601 et seq., as amended, and associated regulations.

(2) (i) Except as otherwise provided in this subsection and subject to the limitations under this paragraph, the subtraction under subsection (a) of this section includes:

1. up to $5,000 of the amount contributed by an account holder to a first–time homebuyer savings account during the taxable year; and

2. the earnings, including interest and other income on the principal, from the account during the taxable year.

(ii) An account holder may claim a subtraction under this subsection:

1. for a period not to exceed 10 years;

2. for total earnings not to exceed $50,000 during that 10–year period; and

3. except as provided in paragraph (5) of this subsection, only if the principal and earnings of the account remain in the account until a withdrawal is made for eligible costs related to the purchase of a home by the account holder.

(3) A transfer of money into or from the account by a person other than the account holder to the account is subject to the requirements and limitations provided under this subsection.

(4) A person other than an account holder who transfers money to the account is not entitled to the subtraction under this subsection.

(5) (i) An individual may jointly establish an account with another person if the joint account holders are both first–time homebuyers and file a joint income tax return.

(ii) An individual may not be the account holder of more than one account.

(6) An account holder may withdraw money from the account and deposit the money in a new first–time homebuyer savings account held by a different financial institution or the same financial institution.

(7) (i) The account holder shall use the funds in the account for eligible costs related to the purchase of a home within 15 years following the date on which the account was established.

(ii) 1. This subparagraph does not apply to any funds in the account for which a subtraction has not been claimed under this subsection.

2. Any funds in the account not expended on eligible costs by December 31 of the last year of the 15–year period under subparagraph (i) of this paragraph shall be subject to taxation as ordinary income.

(8) The financial institution holding the first–time homebuyer savings account:

(i) may not be held responsible for the use or application of funds deposited in or withdrawn from the account; and

(ii) may use funds held in the account for paying the expenses of administering the account.

(9) (i) Except as authorized under paragraph (6) of this subsection or as provided in subparagraph (ii) of this paragraph, if the account holder withdraws any funds from the account for a purpose other than eligible costs for the purchase of a home:

1. those funds shall be taxed as ordinary income of the account holder; and

2. the account holder shall pay a penalty to the State equal to 10% of the amount withdrawn.

(ii) A disbursement of any assets of a first–time homebuyer savings account under a filing by an account holder for protection under the United States Bankruptcy Code, 11 U.S.C. §§ 101 through 1330, may not subject the account holder to tax liability.

(10) An account holder claiming a subtraction under this subsection shall:

(i) submit to the Comptroller detailed information regarding the first–time homebuyer savings account with the account holder’s income tax return, including a list of transactions for the account during the taxable year; and

(ii) on a withdrawal of funds from the account, submit to the Comptroller a detailed account of the eligible costs toward which the account funds were applied and a statement of the amount of funds remaining in the account, if any.

(11) (i) The financial institution shall provide to each account holder, in the manner specified by the Department of Housing and Community Development, information about homebuyer education and housing counseling programs and services provided by nonprofit and government organizations certified by the U.S. Department of Housing and Urban Development that are available to residents of the State.

(ii) The Department of Housing and Community Development shall provide and maintain the information required under subparagraph (i) of this paragraph.

(12) The Department of Housing and Community Development shall conduct outreach to communities of the State that have experienced lower rates of homeownership regarding first–time homebuyer savings accounts and the availability of the subtraction under this subsection.

(13) The Comptroller shall adopt regulations to carry out the provisions of this subsection.

(bb) (1) The subtraction under subsection (a) of this section includes the amount of ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or a business as a cannabis grower, processor, dispensary, or any other cannabis establishment licensed or registered by the State, if the deduction for ordinary and necessary expenses is disallowed under § 280E of the Internal Revenue Code.

(2) The subtraction allowed under paragraph (1) of this subsection includes a reasonable allowance for salaries or other compensation for personal services actually rendered during the taxable year.

(3) The subtraction allowed under this subsection is applicable to all taxable years beginning after December 31, 2021.

(cc) For a taxable year beginning after December 31, 2024, the subtraction under subsection (a) of this section includes the amount of tuition assistance provided to students who are eligible dependents or surviving spouses of fallen transportation workers in accordance with Title 18, Subtitle 40 of the Education Article.

§10–208. // EFFECTIVE JUNE 30, 2027 PER CHAPTER 784 OF 2024 //

// EFFECTIVE UNTIL JUNE 30, 2029 PER CHAPTERS 5 AND 6 OF 2022 //

(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 an amount equal to:

(1) $12,000, if during the taxable year the taxpayer adopts a child who the State determines is a child with a special need, as described in § 473(c)(1) and (2) of the Social Security Act, and the adoption is made through a private, nonprofit, licensed adoption agency or a public child welfare agency; and

(2) $10,000, if during the taxable year the taxpayer adopts a child without a special need as provided under item (1) of this subsection.

(c) (1) The subtraction under subsection (a) of this section includes expenses that a blind individual or an employer of a blind individual incurs in providing a human or mechanical reader for the individual, if the individual has permanent impairment of both eyes with central visual acuity:

(i) of 20/200 or less in the better eye, with corrective glasses; or

(ii) of more than 20/200 if there is a field defect in which the peripheral field is limited so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees on the better eye.

(2) The total amount of the reading service expenses under paragraph (1) of this subsection may not exceed:

(i) $1,000 of expenses that an employer incurs for a reader used in the course of a blind individual’s employment; and

(ii) to the extent that an expense is not allowed as a medical expense under § 213 of the Internal Revenue Code, $5,000 of the expenses that a blind individual incurs for personal use or use in employment.

(d) (1) In this subsection:

(i) “enhanced agricultural management equipment” means:

1. a planter or drill that:

A. is commonly known as a “no–till” planter or drill; and

B. is designed to minimize the disturbance of the soil in planting crops;

2. liquid manure soil injection equipment that is designed to inject manure into the soil to reduce nutrient runoff;

3. a deep no–till ripper that does not invert the soil profile and is used to address compaction in high residue cropping systems;

4. poultry or livestock manure spreading equipment used by a farm owner or tenant on farmland in accordance with a nutrient management plan prepared by an individual licensed by the Secretary of Agriculture in accordance with Title 8, Subtitle 8 of the Agriculture Article if the manure spreading equipment is used:

A. to spread poultry manure and bedding from normal poultry production with a capability of being calibrated to 1 ton per acre; or

B. to apply solid or liquid livestock waste;

5. vertical tillage equipment used to incorporate livestock manure or poultry litter into the soil;

6. a global positioning system device used for management of agricultural nutrient applications; and

7. an integrated optical sensing and nutrient application system that measures crop status and applies the crop’s nitrogen requirements at variable rates based on predicted in–season yield potential for the crop and the predicted responsiveness of the crop to additional nitrogen; and

(ii) “enhanced agricultural management equipment” includes equipment that attaches to or is pulled by equipment listed in item (i) of this paragraph.

(2) Except as provided in paragraph (3) of this subsection, the subtraction under subsection (a) of this section includes 100% of the expenses that a taxpayer incurs to buy and install enhanced agricultural management equipment if:

(i) the equipment has a useful life of at least 4 years;

(ii) the taxpayer:

1. bought the equipment:

A. after December 31, 1985, if the equipment is a planter or drill;

B. after December 31, 1989, if the equipment is liquid manure soil injection equipment;

C. after December 31, 1997, if the equipment is poultry or livestock manure spreading equipment;

D. after December 31, 2001, if the equipment is a deep no–till ripper that does not invert the soil profile; or

E. after December 31, 2012, if the equipment is a global positioning system device used for management of agricultural nutrient applications or an integrated optical sensing and nutrient application system;

2. owns the equipment for at least 3 years after the taxable year in which the subtraction is made; and

3. uses the equipment in agricultural production; and

(iii) for liquid manure soil injection equipment, the equipment is:

1. used on land upon which farm products, as defined under § 10–601 of the Agriculture Article, are raised; and

2. not used to inject sludge into the soil.

(3) The subtraction under subsection (a) of this section includes 50% of the expenses that a taxpayer incurs to buy and install enhanced agricultural management equipment that is vertical tillage equipment used to incorporate livestock manure or poultry litter into the soil if:

(i) the equipment has a useful life of at least 4 years; and

(ii) the taxpayer:

1. bought the equipment after December 31, 2012;

2. owns the equipment for at least 3 years after the taxable year in which the subtraction is made; and

3. uses the equipment in agricultural production.

(4) To qualify for the subtraction under paragraphs (2) and (3) of this subsection, a taxpayer shall file a statement from the Department of Agriculture certifying compliance with the requirements of this section.

(5) If the subtraction allowed under paragraphs (2) and (3) of this subsection exceeds the Maryland taxable income that is computed without the modification allowed under this subsection and the subtraction is not used for the taxable year, the excess may be carried over to succeeding taxable years, not to exceed 5, until the full amount of the subtraction is used.

(e) The subtraction under subsection (a) of this section includes expenses for household and dependent care services not exceeding the dollar limit allowed under § 21(c) of the Internal Revenue Code and determined without reference to the percentage limitation in § 21(a)(2) of the Internal Revenue Code.

(f) The subtraction under subsection (a) of this section includes the fair market value of any artistic, literary, or musical creation or other artwork donated to and accepted by a museum in the State that is open to the general public if:

(1) the value is not deductible from federal adjusted gross income;

(2) at least 50% of total income for the current or prior taxable year is derived from the sale of artwork that the individual produced;

(3) an independent appraiser verifies the fair market value; and

(4) the adjustment for the artwork is not more than 50% of the individual’s gross income in the calendar year of the donation.

(g) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Farm product” means a farm product, as defined in § 10–601 of the Agriculture Article, that:

1. is grown or raised primarily to be sold;

2. A. the farmer donates to a gleaning cooperative; or

B. the farmer allows to be harvested or collected, free of charge, by a gleaning cooperative; and

3. is suitable for human consumption when donated.

(iii) “Gleaning cooperative” means a nonprofit organization that is:

1. tax exempt under § 501 of the Internal Revenue Code; and

2. organized and operated to provide and distribute food free of charge to needy individuals, including unemployed and low income individuals.

(iv) “Wholesale market value” means the value of donated farm products based on the wholesale market price of the farm product in the nearest regional market during the calendar week in which the donation is made, determined without consideration of grade or quality of the product, as if the quantity of the product donated were marketable.

(2) The subtraction under subsection (a) of this section includes the amount by which:

(i) the wholesale market value, determined as of the date of the donation, of farm products donated by an individual during the taxable year to a gleaning cooperative; exceeds

(ii) the amount attributable to the donated farm products that the individual claims as a deduction for a charitable contribution under § 170 of the Internal Revenue Code.

(3) To qualify for the subtraction under paragraph (2) of this subsection, an individual shall file with the individual’s income tax return:

(i) a written statement from the gleaning cooperative that receives the farm products that certifies:

1. the quantity of the donated farm products received; and

2. that the donated farm products will be used exclusively to provide free food to needy individuals and will not be transferred in exchange for money, other property, or services; and

(ii) a written statement from the Maryland Department of Agriculture, using such market data as is deemed suitable by the Secretary of that Department, that certifies the wholesale market value of the donated farm products.

(h) Repealed.

(i) (1) The subtraction under subsection (a) of this section includes twice the amount of expenses for reforestation or timber stand improvement activity on 3 to 1,000 acres of commercial forest land, exclusive of federal funds.

(2) Of the amount under paragraph (1) of this subsection:

(i) 50% may be claimed in the taxable year in which the Department of Natural Resources issues an initial certificate of reforestation or timber stand improvement; and

(ii) 50% may be claimed in the taxable year in which the Department of Natural Resources issues a final certificate of reforestation or timber stand improvement.

(i–1) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Public safety organization” means:

1. a bona fide Maryland police agency;

2. a bona fide Maryland fire, rescue, or emergency medical services organization;

3. an auxiliary organization of a bona fide Maryland fire, rescue, or emergency medical services organization;

4. the United States Coast Guard Auxiliary;

5. the Maryland Defense Force; or

6. the Maryland Civil Air Patrol.

(iii) “Public safety volunteer” means a member of a public safety organization.

(2) The subtraction under subsection (a) of this section includes an amount equal to the amount specified in paragraph (4) of this subsection if an individual is a qualifying public safety volunteer for the taxable year, as determined under paragraph (3) of this subsection.

(3) An individual is a qualifying public safety volunteer for the taxable year eligible for the subtraction modification under this subsection if the individual:

(i) is an active member of a public safety organization;

(ii) serves the public safety organization in a volunteer capacity without compensation, except nominal expenses or meals;

(iii) 1. qualifies for active status during the taxable year under:

A. a police auxiliary or reserve volunteer program approved by the Maryland Police Training and Standards Commission in conjunction with the Maryland Association of Counties and the Maryland Municipal League that includes uniform systems for qualification and record keeping, if the program is incorporated into the police agency’s rules and regulations;

B. a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program operated by a county or municipal corporation of the State, if the length of service award program requires for active status qualification a minimum of 50 points per year and that points be earned in at least two different categories; or

C. a point system established by a county or municipal corporation that does not operate a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program or by the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active members of a volunteer fire, rescue, or emergency medical services organization or auxiliary organization, if the point system requires for active status qualification a minimum of 50 points per year and that points be earned in at least two different categories;

2. has maintained active status for at least 25 years under:

A. a police auxiliary or reserve volunteer program; or

B. a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program or a point system established in lieu of a length of service award program;

3. is a member of a reserve component who serves on active duty orders during the taxable year; or

4. is a civilian or a member of the Merchant Marine on assignment in support of the armed forces of the United States during the taxable year in an area designated as a combat zone by executive order of the President; and

(iv) will have been an active member of a public safety organization for at least 36 months during the last 10 calendar years by December 31 of the taxable year.

(4) The amount of the subtraction under paragraph (2) of this subsection is equal to $7,000.

(5) (i) Each police agency shall:

1. maintain a record of the activities of each member of a police auxiliary or reserve during the calendar year;

2. provide each member a report by February 15 of the following year indicating that the member qualified during the preceding calendar year; and

3. provide a report that includes the names, Social Security numbers, and a certification that the individual qualified for the subtraction modification under this section.

(ii) Each fire, rescue, or emergency medical services organization or auxiliary organization shall:

1. maintain a record of the points earned by each individual during each calendar year;

2. provide each member a report identifying the number of points earned in each category by February 15 of the following year; and

3. provide a report that includes the names, Social Security numbers, and points earned by those members qualifying for the subtraction modification under this subsection to the Maryland State Firefighters Association by May 1 of the following year.

(iii) An individual may not qualify for the subtraction under this subsection based on membership in the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol unless the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol:

1. maintains a record of the points earned by each individual during each calendar year;

2. provides each member a report identifying the number of points earned in each category by February 15 of the following year; and

3. provides a report that includes the names, Social Security numbers, and points earned by those members qualifying for the subtraction modification under this subsection to the Comptroller on or before October 1 of each year.

(6) To qualify for the subtraction modification under this subsection, an individual shall attach to the individual’s income tax return a copy of the report provided by the public safety organization under paragraph (5) of this subsection.

(7) (i) On or before October 1 each year, each bona fide Maryland police agency shall submit to the Department of Public Safety and Correctional Services and the Office of the Comptroller a report listing the names and Social Security numbers of individuals who qualified for the subtraction modification under this subsection for the preceding taxable year.

(ii) On or before October 1 of each year, the Maryland State Firefighters Association shall submit to the Department of Public Safety and Correctional Services and the Office of the Comptroller a report stating the participation in the point system by the various local subdivisions with the names and Social Security numbers of individuals who qualified for the subtraction modification under this subsection for the preceding taxable year.

(8) (i) A person may not knowingly make or cause any false statement or report to be made in any application or in any document required under this subsection.

(ii) Any person who violates or attempts to violate any provision of subparagraph (i) of this paragraph shall be subject to a fine of $1,000.

(i–2) (1) Except as provided in paragraph (2) of this subsection, the subtraction under subsection (a) of this section includes the gross income of a child included in a parent’s gross income under § 1(g)(7) of the Internal Revenue Code.

(2) The subtraction under paragraph (1) of this subsection does not apply for any child who, under § 10–805(b) of this title:

(i) is required to file an income tax return for the taxable year; or

(ii) would have been required to file an income tax return for the taxable year if the parent had not elected the application of § 1(g)(7) of the Internal Revenue Code.

(j) (1) The subtraction under subsection (a) of this section includes unreimbursed automobile travel expenses for volunteer service:

(i) to a nonprofit volunteer fire company;

(ii) to an organization whose principal purpose is to provide medical, health, or nutritional care and to which a contribution is deductible under § 170 of the Internal Revenue Code; or

(iii) to provide assistance, other than transportation, to a handicapped individual, as defined under § 190 of the Internal Revenue Code, who is enrolled as a student in a community college of the State.

(2) The amount of the travel expenses under paragraph (1) of this subsection shall be:

(i) computed using the standard mileage rate allowed for unreimbursed automobile travel expenses under § 162 of the Internal Revenue Code; and

(ii) reduced by the amount of unreimbursed automobile travel expenses claimed as an itemized deduction for the same organization on the federal tax return under § 170 of the Internal Revenue Code.

(k) (1) The subtraction under subsection (a) of this section includes the amount of salary or wages paid for which a deduction is not allowed under § 280C(a) of the Internal Revenue Code, not exceeding the credit allowed for targeted jobs under § 51 of the Internal Revenue Code.

(2) The subtraction allowed under this subsection shall be reduced by the amount of the credit claimed by the taxpayer under § 10–755 of this title.

(l) Repealed.

(m) Repealed.

(n) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Account holder” has the meaning stated in § 18–1901 of the Education Article.

(iii) “Contributor” means an individual who contributes funds to a Maryland Senator Edward J. Kasemeyer Prepaid College Trust account under Title 18, Subtitle 19 of the Education Article.

(iv) “Qualified higher education expenses” has the meaning stated in § 529 of the Internal Revenue Code.

(2) The subtraction under subsection (a) of this section includes the amount of advance payments of qualified higher education expenses made by an account holder or a contributor during the taxable year as provided under a prepaid contract in accordance with the Maryland Senator Edward J. Kasemeyer Prepaid College Trust.

(3) Subject to paragraph (4) of this subsection, for each prepaid contract, the subtraction under paragraph (2) of this subsection may not exceed $2,500 for any taxable year.

(4) The amount disallowed as a subtraction under this subsection for any taxable year as a result of the limitation under paragraph (3) of this subsection shall be treated as having been made in the next succeeding taxable year and, subject to the $2,500 annual limitation for each prepaid contract, may be carried over to succeeding taxable years until the full amount of the advance payments has been allowed as a subtraction.

(o) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Account holder” means an account holder as defined in § 18–19A–01 or § 18–19B–01 of the Education Article.

(iii) “Contributor” means an individual who contributes funds to a Maryland Senator Edward J. Kasemeyer College Investment Plan or Broker–Dealer College Investment Plan account under Title 18, Subtitle 19A or Subtitle 19B of the Education Article.

(iv) “Investment account” means an investment account as defined in § 18–19A–01 or § 18–19B–01 of the Education Article.

(v) “Qualified designated beneficiary” means a qualified designated beneficiary as defined in § 18–19A–01 or § 18–19B–01 of the Education Article.

(2) (i) Except as provided in subparagraph (ii) of this paragraph and subject to the limitation under paragraph (3) of this subsection, the subtraction under subsection (a) of this section includes the amount contributed by an account holder or a contributor during the taxable year to an investment account.

(ii) The subtraction under subparagraph (i) of this paragraph may not be taken if the account holder received a State contribution under § 18–19A–04.1 of the Education Article during the taxable year.

(3) (i) Subject to paragraph (4) of this subsection, for each account holder or contributor for all investment accounts maintained in the Maryland Senator Edward J. Kasemeyer College Investment Plan and the Maryland Broker–Dealer College Investment Plan for the same qualified designated beneficiary, the subtraction under paragraph (2) of this subsection may not exceed $2,500 for any taxable year per qualified designated beneficiary.

(ii) For purposes of the limitation under this paragraph, each spouse on a joint return shall be treated separately.

(4) Subject to the $2,500 annual limitation for each account holder or contributor for each qualified designated beneficiary, the amount disallowed as a subtraction under this subsection for any taxable year as a result of the limitation under paragraph (3) of this subsection may be carried over until used to the next 10 succeeding taxable years as a subtraction.

(p) (1) In this subsection, “health care facility” has the meaning stated in § 19–114 of the Health – General Article.

(2) The subtraction under subsection (a) of this section includes 100% of the expenses that a taxpayer incurs to buy and install handrails in an existing elevator in a health care facility or other building in which at least 50% of the space is used for medical purposes.

(q) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Nitrogen removal technology” has the meaning stated in § 9–1108 of the Environment Article.

(iii) “On–site sewage disposal system” has the meaning stated in § 9–1108 of the Environment Article.

(2) The subtraction under subsection (a) of this section includes the amount by which the cost difference between a conventional on–site sewage disposal system and a system that utilizes nitrogen removal technology exceeds the amount of assistance the Department of the Environment provides the homeowner under § 9–1108 of the Environment Article.

(r) The subtraction under subsection (a) of this section includes any payment to an individual made as a result of a foreclosure settlement negotiated by the Attorney General.

(s) (1) (i) In this subsection, “qualified conservation program expenses” means amounts expended by an individual during the taxable year related to an application for the Forest Conservation and Management Program within the Department of Natural Resources.

(ii) “Qualified conservation program expenses” includes the costs associated with hiring a professional land surveyor and the preparation of a land management program for the conserved property.

(2) The subtraction allowed under subsection (a) of this section includes up to $500 of qualified conservation program expenses paid by an individual who applies to enter into a forest conservation and management plan with the Department of Natural Resources, if the application is approved by the Department.

(t) (1) Subject to paragraph (2) of this subsection, the subtraction under subsection (a) of this section includes 100% of the costs of health insurance that a taxpayer incurs on behalf of another individual if the other individual and taxpayer are recognized by the State as lawfully married.

(2) The subtraction under paragraph (1) of this subsection may not exceed the cost of a health insurance premium that:

(i) is paid by the taxpayer or the employer of the taxpayer to provide coverage for the taxpayer’s spouse; and

(ii) is subject to federal income tax under the Internal Revenue Code.

(u) (1) (i) In this subsection the following words have the meanings indicated.

(ii) 1. “Foster parent” means an individual approved by a local department to provide 24–hour care for a foster child in the home where the individual resides.

2. “Foster parent” includes a kinship parent.

3. “Foster parent” does not include a treatment foster parent licensed by a child placement agency.

(iii) “Kinship parent” has the meaning stated in § 5–534 of the Family Law Article.

(iv) “Local department” means a department of social services in a county or the Montgomery County Department of Health and Human Services.

(2) Subject to the requirements of this subsection, the subtraction under subsection (a) of this section includes 100% of the unreimbursed expenses that a foster parent incurs on behalf of a foster child.

(3) (i) The subtraction allowed under paragraph (2) of this subsection includes only an expense that the local department approves as necessary.

(ii) The subtraction under paragraph (2) of this subsection may not include an expense for which the foster parent receives an allowance or a reimbursement from any public or private agency.

(4) On or before October 1 of each year, the Department of Human Services shall submit to the Comptroller a list of approved foster parents.

(5) The subtraction allowed under paragraph (2) of this subsection may not exceed $1,500.

(v) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “ABLE account contributor” means an individual who contributes money to an ABLE account as defined in § 18–19C–01 of the Education Article.

(iii) “Designated beneficiary” means a designated beneficiary as defined in § 18–19C–01 of the Education Article.

(iv) “Qualified disability expenses” has the meaning stated in § 18–19C–01 of the Education Article.

(2) Subject to the limitation under paragraph (3) of this subsection, the subtraction under subsection (a) of this section includes the amount contributed by an ABLE account contributor during the taxable year to an ABLE account under the Maryland ABLE Program.

(3) (i) Subject to paragraph (4) of this subsection, for each ABLE account contributor under the Maryland ABLE Program, the subtraction under paragraph (2) of this subsection may not exceed $2,500 for any taxable year per qualified designated beneficiary.

(ii) For purposes of the limitation under this paragraph, each spouse on a joint return shall be treated separately.

(4) Subject to the $2,500 annual limitation for each ABLE account contributor per qualified designated beneficiary, any amount disallowed as a subtraction under this subsection for any taxable year as a result of the limitation under paragraph (3) of this subsection may be carried over until used to the next 10 succeeding taxable years as a subtraction.

(w) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Organ” means all or part of an individual’s liver, kidney, pancreas, intestine, lung, or bone marrow.

(iii) “Qualified expenses” means any unreimbursed travel expenses, lodging expenses, child or elder care expenses, medication expenses, or lost wages.

(2) The subtraction under subsection (a) of this section includes up to $10,000 of the qualified expenses paid or incurred by a living individual during the taxable year that are attributable to the donation of one or more of the individual’s organs to another individual for organ transplantation.

(x) (1) In this subsection, “eligible teacher” means an individual who is a kindergarten through grade 12 classroom teacher in an elementary or secondary school in the State on a full–time basis for an academic year ending during the taxable year.

(2) Subject to paragraph (3) of this subsection, the subtraction allowed under subsection (a) of this section includes up to $250 of the unreimbursed expenses paid or incurred by an eligible teacher during a taxable year for the purchase of classroom supplies if the supplies are used by:

(i) students in the classroom; or

(ii) the eligible teacher to prepare for or during classroom teaching.

(3) The amount allowed as a subtraction under paragraph (2) of this subsection does not include an expense that is subtracted from federal adjusted gross income under § 62 of the Internal Revenue Code.

(y) For a taxable year beginning after December 31, 2019, but before January 1, 2022, the subtraction under subsection (a) of this section includes the amount of benefits paid to an individual in accordance with Title 8 of the Labor and Employment Article, or in accordance with the unemployment insurance progam of a jurisdiction with which the State has a reciprocal taxation agreement, if the individual’s federal adjusted gross income for the taxable year does not exceed:

(1) $75,000 for an individual; or

(2) $100,000 for a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse.

(z) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Account holder” means a first–time homebuyer who establishes a first–time homebuyer savings account.

(iii) “Allowable closing costs” means a disbursement listed on a settlement statement for the purchase of a home in the State by an account holder.

(iv) “Eligible costs” means the down payment and allowable closing costs for the purchase of a home in the State by an account holder.

(v) “Financial institution” has the meaning stated in § 1–101 of the Financial Institutions Article.

(vi) “First–time homebuyer” means an individual who is a resident of the State and who has not owned or purchased, either individually or jointly, a home in the State in the last 7 years.

(vii) “First–time homebuyer savings account” or “account” means an account with a financial institution that an account holder designates as a first–time homebuyer savings account on the account holder’s Maryland income tax return for taxable year 2021 or any following taxable year and that is established for the sole purpose of paying or reimbursing eligible costs for the purchase of a home in the State by the account holder.

(viii) “Home” means a single–family residential real property, including a mobile home as defined in § 8A–101 of the Real Property Article.

(ix) “Settlement statement” means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974, 12 U.S.C. § 2601 et seq., as amended, and associated regulations.

(2) (i) Except as otherwise provided in this subsection and subject to the limitations under this paragraph, the subtraction under subsection (a) of this section includes:

1. up to $5,000 of the amount contributed by an account holder to a first–time homebuyer savings account during the taxable year; and

2. the earnings, including interest and other income on the principal, from the account during the taxable year.

(ii) An account holder may claim a subtraction under this subsection:

1. for a period not to exceed 10 years;

2. for total earnings not to exceed $50,000 during that 10–year period; and

3. except as provided in paragraph (5) of this subsection, only if the principal and earnings of the account remain in the account until a withdrawal is made for eligible costs related to the purchase of a home by the account holder.

(3) A transfer of money into or from the account by a person other than the account holder to the account is subject to the requirements and limitations provided under this subsection.

(4) A person other than an account holder who transfers money to the account is not entitled to the subtraction under this subsection.

(5) (i) An individual may jointly establish an account with another person if the joint account holders are both first–time homebuyers and file a joint income tax return.

(ii) An individual may not be the account holder of more than one account.

(6) An account holder may withdraw money from the account and deposit the money in a new first–time homebuyer savings account held by a different financial institution or the same financial institution.

(7) (i) The account holder shall use the funds in the account for eligible costs related to the purchase of a home within 15 years following the date on which the account was established.

(ii) 1. This subparagraph does not apply to any funds in the account for which a subtraction has not been claimed under this subsection.

2. Any funds in the account not expended on eligible costs by December 31 of the last year of the 15–year period under subparagraph (i) of this paragraph shall be subject to taxation as ordinary income.

(8) The financial institution holding the first–time homebuyer savings account:

(i) may not be held responsible for the use or application of funds deposited in or withdrawn from the account; and

(ii) may use funds held in the account for paying the expenses of administering the account.

(9) (i) Except as authorized under paragraph (6) of this subsection or as provided in subparagraph (ii) of this paragraph, if the account holder withdraws any funds from the account for a purpose other than eligible costs for the purchase of a home:

1. those funds shall be taxed as ordinary income of the account holder; and

2. the account holder shall pay a penalty to the State equal to 10% of the amount withdrawn.

(ii) A disbursement of any assets of a first–time homebuyer savings account under a filing by an account holder for protection under the United States Bankruptcy Code, 11 U.S.C. §§ 101 through 1330, may not subject the account holder to tax liability.

(10) An account holder claiming a subtraction under this subsection shall:

(i) submit to the Comptroller detailed information regarding the first–time homebuyer savings account with the account holder’s income tax return, including a list of transactions for the account during the taxable year; and

(ii) on a withdrawal of funds from the account, submit to the Comptroller a detailed account of the eligible costs toward which the account funds were applied and a statement of the amount of funds remaining in the account, if any.

(11) (i) The financial institution shall provide to each account holder, in the manner specified by the Department of Housing and Community Development, information about homebuyer education and housing counseling programs and services provided by nonprofit and government organizations certified by the U.S. Department of Housing and Urban Development that are available to residents of the State.

(ii) The Department of Housing and Community Development shall provide and maintain the information required under subparagraph (i) of this paragraph.

(12) The Department of Housing and Community Development shall conduct outreach to communities of the State that have experienced lower rates of homeownership regarding first–time homebuyer savings accounts and the availability of the subtraction under this subsection.

(13) The Comptroller shall adopt regulations to carry out the provisions of this subsection.

(aa) (1) The subtraction under subsection (a) of this section includes the amount of ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or a business as a cannabis grower, processor, dispensary, or any other cannabis establishment licensed or registered by the State, if the deduction for ordinary and necessary expenses is disallowed under § 280E of the Internal Revenue Code.

(2) The subtraction allowed under paragraph (1) of this subsection includes a reasonable allowance for salaries or other compensation for personal services actually rendered during the taxable year.

(3) The subtraction allowed under this subsection is applicable to all taxable years beginning after December 31, 2021.

(bb) For a taxable year beginning after December 31, 2024, the subtraction under subsection (a) of this section includes the amount of tuition assistance provided to students who are eligible dependents or surviving spouses of fallen transportation workers in accordance with Title 18, Subtitle 40 of the Education Article.

§10–208. // EFFECTIVE JUNE 30, 2029 PER CHAPTERS 5 AND 6 OF 2022 //

(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 an amount equal to:

(1) $12,000, if during the taxable year the taxpayer adopts a child who the State determines is a child with a special need, as described in § 473(c)(1) and (2) of the Social Security Act, and the adoption is made through a private, nonprofit, licensed adoption agency or a public child welfare agency; and

(2) $10,000, if during the taxable year the taxpayer adopts a child without a special need as provided under item (1) of this subsection.

(c) (1) The subtraction under subsection (a) of this section includes expenses that a blind individual or an employer of a blind individual incurs in providing a human or mechanical reader for the individual, if the individual has permanent impairment of both eyes with central visual acuity:

(i) of 20/200 or less in the better eye, with corrective glasses; or

(ii) of more than 20/200 if there is a field defect in which the peripheral field is limited so that the widest diameter of visual field subtends an angular distance no greater than 20 degrees on the better eye.

(2) The total amount of the reading service expenses under paragraph (1) of this subsection may not exceed:

(i) $1,000 of expenses that an employer incurs for a reader used in the course of a blind individual’s employment; and

(ii) to the extent that an expense is not allowed as a medical expense under § 213 of the Internal Revenue Code, $5,000 of the expenses that a blind individual incurs for personal use or use in employment.

(d) (1) In this subsection:

(i) “enhanced agricultural management equipment” means:

1. a planter or drill that:

A. is commonly known as a “no–till” planter or drill; and

B. is designed to minimize the disturbance of the soil in planting crops;

2. liquid manure soil injection equipment that is designed to inject manure into the soil to reduce nutrient runoff;

3. a deep no–till ripper that does not invert the soil profile and is used to address compaction in high residue cropping systems;

4. poultry or livestock manure spreading equipment used by a farm owner or tenant on farmland in accordance with a nutrient management plan prepared by an individual licensed by the Secretary of Agriculture in accordance with Title 8, Subtitle 8 of the Agriculture Article if the manure spreading equipment is used:

A. to spread poultry manure and bedding from normal poultry production with a capability of being calibrated to 1 ton per acre; or

B. to apply solid or liquid livestock waste;

5. vertical tillage equipment used to incorporate livestock manure or poultry litter into the soil;

6. a global positioning system device used for management of agricultural nutrient applications; and

7. an integrated optical sensing and nutrient application system that measures crop status and applies the crop’s nitrogen requirements at variable rates based on predicted in–season yield potential for the crop and the predicted responsiveness of the crop to additional nitrogen; and

(ii) “enhanced agricultural management equipment” includes equipment that attaches to or is pulled by equipment listed in item (i) of this paragraph.

(2) Except as provided in paragraph (3) of this subsection, the subtraction under subsection (a) of this section includes 100% of the expenses that a taxpayer incurs to buy and install enhanced agricultural management equipment if:

(i) the equipment has a useful life of at least 4 years;

(ii) the taxpayer:

1. bought the equipment:

A. after December 31, 1985, if the equipment is a planter or drill;

B. after December 31, 1989, if the equipment is liquid manure soil injection equipment;

C. after December 31, 1997, if the equipment is poultry or livestock manure spreading equipment;

D. after December 31, 2001, if the equipment is a deep no–till ripper that does not invert the soil profile; or

E. after December 31, 2012, if the equipment is a global positioning system device used for management of agricultural nutrient applications or an integrated optical sensing and nutrient application system;

2. owns the equipment for at least 3 years after the taxable year in which the subtraction is made; and

3. uses the equipment in agricultural production; and

(iii) for liquid manure soil injection equipment, the equipment is:

1. used on land upon which farm products, as defined under § 10–601 of the Agriculture Article, are raised; and

2. not used to inject sludge into the soil.

(3) The subtraction under subsection (a) of this section includes 50% of the expenses that a taxpayer incurs to buy and install enhanced agricultural management equipment that is vertical tillage equipment used to incorporate livestock manure or poultry litter into the soil if:

(i) the equipment has a useful life of at least 4 years; and

(ii) the taxpayer:

1. bought the equipment after December 31, 2012;

2. owns the equipment for at least 3 years after the taxable year in which the subtraction is made; and

3. uses the equipment in agricultural production.

(4) To qualify for the subtraction under paragraphs (2) and (3) of this subsection, a taxpayer shall file a statement from the Department of Agriculture certifying compliance with the requirements of this section.

(5) If the subtraction allowed under paragraphs (2) and (3) of this subsection exceeds the Maryland taxable income that is computed without the modification allowed under this subsection and the subtraction is not used for the taxable year, the excess may be carried over to succeeding taxable years, not to exceed 5, until the full amount of the subtraction is used.

(e) The subtraction under subsection (a) of this section includes expenses for household and dependent care services not exceeding the dollar limit allowed under § 21(c) of the Internal Revenue Code and determined without reference to the percentage limitation in § 21(a)(2) of the Internal Revenue Code.

(f) The subtraction under subsection (a) of this section includes the fair market value of any artistic, literary, or musical creation or other artwork donated to and accepted by a museum in the State that is open to the general public if:

(1) the value is not deductible from federal adjusted gross income;

(2) at least 50% of total income for the current or prior taxable year is derived from the sale of artwork that the individual produced;

(3) an independent appraiser verifies the fair market value; and

(4) the adjustment for the artwork is not more than 50% of the individual’s gross income in the calendar year of the donation.

(g) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Farm product” means a farm product, as defined in § 10–601 of the Agriculture Article, that:

1. is grown or raised primarily to be sold;

2. A. the farmer donates to a gleaning cooperative; or

B. the farmer allows to be harvested or collected, free of charge, by a gleaning cooperative; and

3. is suitable for human consumption when donated.

(iii) “Gleaning cooperative” means a nonprofit organization that is:

1. tax exempt under § 501 of the Internal Revenue Code; and

2. organized and operated to provide and distribute food free of charge to needy individuals, including unemployed and low income individuals.

(iv) “Wholesale market value” means the value of donated farm products based on the wholesale market price of the farm product in the nearest regional market during the calendar week in which the donation is made, determined without consideration of grade or quality of the product, as if the quantity of the product donated were marketable.

(2) The subtraction under subsection (a) of this section includes the amount by which:

(i) the wholesale market value, determined as of the date of the donation, of farm products donated by an individual during the taxable year to a gleaning cooperative; exceeds

(ii) the amount attributable to the donated farm products that the individual claims as a deduction for a charitable contribution under § 170 of the Internal Revenue Code.

(3) To qualify for the subtraction under paragraph (2) of this subsection, an individual shall file with the individual’s income tax return:

(i) a written statement from the gleaning cooperative that receives the farm products that certifies:

1. the quantity of the donated farm products received; and

2. that the donated farm products will be used exclusively to provide free food to needy individuals and will not be transferred in exchange for money, other property, or services; and

(ii) a written statement from the Maryland Department of Agriculture, using such market data as is deemed suitable by the Secretary of that Department, that certifies the wholesale market value of the donated farm products.

(h) Repealed.

(i) (1) The subtraction under subsection (a) of this section includes twice the amount of expenses for reforestation or timber stand improvement activity on 3 to 1,000 acres of commercial forest land, exclusive of federal funds.

(2) Of the amount under paragraph (1) of this subsection:

(i) 50% may be claimed in the taxable year in which the Department of Natural Resources issues an initial certificate of reforestation or timber stand improvement; and

(ii) 50% may be claimed in the taxable year in which the Department of Natural Resources issues a final certificate of reforestation or timber stand improvement.

(i–1) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Public safety organization” means:

1. a bona fide Maryland police agency;

2. a bona fide Maryland fire, rescue, or emergency medical services organization;

3. an auxiliary organization of a bona fide Maryland fire, rescue, or emergency medical services organization;

4. the United States Coast Guard Auxiliary;

5. the Maryland Defense Force; or

6. the Maryland Civil Air Patrol.

(iii) “Public safety volunteer” means a member of a public safety organization.

(2) The subtraction under subsection (a) of this section includes an amount equal to the amount specified in paragraph (4) of this subsection if an individual is a qualifying public safety volunteer for the taxable year, as determined under paragraph (3) of this subsection.

(3) An individual is a qualifying public safety volunteer for the taxable year eligible for the subtraction modification under this subsection if the individual:

(i) is an active member of a public safety organization;

(ii) serves the public safety organization in a volunteer capacity without compensation, except nominal expenses or meals;

(iii) 1. qualifies for active status during the taxable year under:

A. a police auxiliary or reserve volunteer program approved by the Maryland Police Training and Standards Commission in conjunction with the Maryland Association of Counties and the Maryland Municipal League that includes uniform systems for qualification and record keeping, if the program is incorporated into the police agency’s rules and regulations;

B. a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program operated by a county or municipal corporation of the State, if the length of service award program requires for active status qualification a minimum of 50 points per year and that points be earned in at least two different categories; or

C. a point system established by a county or municipal corporation that does not operate a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program or by the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active members of a volunteer fire, rescue, or emergency medical services organization or auxiliary organization, if the point system requires for active status qualification a minimum of 50 points per year and that points be earned in at least two different categories;

2. has maintained active status for at least 25 years under:

A. a police auxiliary or reserve volunteer program; or

B. a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program or a point system established in lieu of a length of service award program;

3. is a member of a reserve component who serves on active duty orders during the taxable year; or

4. is a civilian or a member of the Merchant Marine on assignment in support of the armed forces of the United States during the taxable year in an area designated as a combat zone by executive order of the President; and

(iv) will have been an active member of a public safety organization for at least 36 months during the last 10 calendar years by December 31 of the taxable year.

(4) The amount of the subtraction under paragraph (2) of this subsection is equal to $7,000.

(5) (i) Each police agency shall:

1. maintain a record of the activities of each member of a police auxiliary or reserve during the calendar year;

2. provide each member a report by February 15 of the following year indicating that the member qualified during the preceding calendar year; and

3. provide a report that includes the names, Social Security numbers, and a certification that the individual qualified for the subtraction modification under this section.

(ii) Each fire, rescue, or emergency medical services organization or auxiliary organization shall:

1. maintain a record of the points earned by each individual during each calendar year;

2. provide each member a report identifying the number of points earned in each category by February 15 of the following year; and

3. provide a report that includes the names, Social Security numbers, and points earned by those members qualifying for the subtraction modification under this subsection to the Maryland State Firefighters Association by May 1 of the following year.

(iii) An individual may not qualify for the subtraction under this subsection based on membership in the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol unless the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol:

1. maintains a record of the points earned by each individual during each calendar year;

2. provides each member a report identifying the number of points earned in each category by February 15 of the following year; and

3. provides a report that includes the names, Social Security numbers, and points earned by those members qualifying for the subtraction modification under this subsection to the Comptroller on or before October 1 of each year.

(6) To qualify for the subtraction modification under this subsection, an individual shall attach to the individual’s income tax return a copy of the report provided by the public safety organization under paragraph (5) of this subsection.

(7) (i) On or before October 1 each year, each bona fide Maryland police agency shall submit to the Department of Public Safety and Correctional Services and the Office of the Comptroller a report listing the names and Social Security numbers of individuals who qualified for the subtraction modification under this subsection for the preceding taxable year.

(ii) On or before October 1 of each year, the Maryland State Firefighters Association shall submit to the Department of Public Safety and Correctional Services and the Office of the Comptroller a report stating the participation in the point system by the various local subdivisions with the names and Social Security numbers of individuals who qualified for the subtraction modification under this subsection for the preceding taxable year.

(8) (i) A person may not knowingly make or cause any false statement or report to be made in any application or in any document required under this subsection.

(ii) Any person who violates or attempts to violate any provision of subparagraph (i) of this paragraph shall be subject to a fine of $1,000.

(i–2) (1) Except as provided in paragraph (2) of this subsection, the subtraction under subsection (a) of this section includes the gross income of a child included in a parent’s gross income under § 1(g)(7) of the Internal Revenue Code.

(2) The subtraction under paragraph (1) of this subsection does not apply for any child who, under § 10–805(b) of this title:

(i) is required to file an income tax return for the taxable year; or

(ii) would have been required to file an income tax return for the taxable year if the parent had not elected the application of § 1(g)(7) of the Internal Revenue Code.

(j) (1) The subtraction under subsection (a) of this section includes unreimbursed automobile travel expenses for volunteer service:

(i) to a nonprofit volunteer fire company;

(ii) to an organization whose principal purpose is to provide medical, health, or nutritional care and to which a contribution is deductible under § 170 of the Internal Revenue Code; or

(iii) to provide assistance, other than transportation, to a handicapped individual, as defined under § 190 of the Internal Revenue Code, who is enrolled as a student in a community college of the State.

(2) The amount of the travel expenses under paragraph (1) of this subsection shall be:

(i) computed using the standard mileage rate allowed for unreimbursed automobile travel expenses under § 162 of the Internal Revenue Code; and

(ii) reduced by the amount of unreimbursed automobile travel expenses claimed as an itemized deduction for the same organization on the federal tax return under § 170 of the Internal Revenue Code.

(k) The subtraction under subsection (a) of this section includes the amount of salary or wages paid for which a deduction is not allowed under § 280C(a) of the Internal Revenue Code, not exceeding the credit allowed for targeted jobs under § 51 of the Internal Revenue Code.

(l) Repealed.

(m) Repealed.

(n) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Account holder” has the meaning stated in § 18–1901 of the Education Article.

(iii) “Contributor” means an individual who contributes funds to a Maryland Senator Edward J. Kasemeyer Prepaid College Trust account under Title 18, Subtitle 19 of the Education Article.

(iv) “Qualified higher education expenses” has the meaning stated in § 529 of the Internal Revenue Code.

(2) The subtraction under subsection (a) of this section includes the amount of advance payments of qualified higher education expenses made by an account holder or a contributor during the taxable year as provided under a prepaid contract in accordance with the Maryland Senator Edward J. Kasemeyer Prepaid College Trust.

(3) Subject to paragraph (4) of this subsection, for each prepaid contract, the subtraction under paragraph (2) of this subsection may not exceed $2,500 for any taxable year.

(4) The amount disallowed as a subtraction under this subsection for any taxable year as a result of the limitation under paragraph (3) of this subsection shall be treated as having been made in the next succeeding taxable year and, subject to the $2,500 annual limitation for each prepaid contract, may be carried over to succeeding taxable years until the full amount of the advance payments has been allowed as a subtraction.

(o) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Account holder” means an account holder as defined in § 18–19A–01 or § 18–19B–01 of the Education Article.

(iii) “Contributor” means an individual who contributes funds to a Maryland Senator Edward J. Kasemeyer College Investment Plan or Broker–Dealer College Investment Plan account under Title 18, Subtitle 19A or Subtitle 19B of the Education Article.

(iv) “Investment account” means an investment account as defined in § 18–19A–01 or § 18–19B–01 of the Education Article.

(v) “Qualified designated beneficiary” means a qualified designated beneficiary as defined in § 18–19A–01 or § 18–19B–01 of the Education Article.

(2) (i) Except as provided in subparagraph (ii) of this paragraph and subject to the limitation under paragraph (3) of this subsection, the subtraction under subsection (a) of this section includes the amount contributed by an account holder or a contributor during the taxable year to an investment account.

(ii) The subtraction under subparagraph (i) of this paragraph may not be taken if the account holder received a State contribution under § 18–19A–04.1 of the Education Article during the taxable year.

(3) (i) Subject to paragraph (4) of this subsection, for each account holder or contributor for all investment accounts maintained in the Maryland Senator Edward J. Kasemeyer College Investment Plan and the Maryland Broker–Dealer College Investment Plan for the same qualified designated beneficiary, the subtraction under paragraph (2) of this subsection may not exceed $2,500 for any taxable year per qualified designated beneficiary.

(ii) For purposes of the limitation under this paragraph, each spouse on a joint return shall be treated separately.

(4) Subject to the $2,500 annual limitation for each account holder or contributor for each qualified designated beneficiary, the amount disallowed as a subtraction under this subsection for any taxable year as a result of the limitation under paragraph (3) of this subsection may be carried over until used to the next 10 succeeding taxable years as a subtraction.

(p) (1) In this subsection, “health care facility” has the meaning stated in § 19–114 of the Health – General Article.

(2) The subtraction under subsection (a) of this section includes 100% of the expenses that a taxpayer incurs to buy and install handrails in an existing elevator in a health care facility or other building in which at least 50% of the space is used for medical purposes.

(q) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Nitrogen removal technology” has the meaning stated in § 9–1108 of the Environment Article.

(iii) “On–site sewage disposal system” has the meaning stated in § 9–1108 of the Environment Article.

(2) The subtraction under subsection (a) of this section includes the amount by which the cost difference between a conventional on–site sewage disposal system and a system that utilizes nitrogen removal technology exceeds the amount of assistance the Department of the Environment provides the homeowner under § 9–1108 of the Environment Article.

(r) The subtraction under subsection (a) of this section includes any payment to an individual made as a result of a foreclosure settlement negotiated by the Attorney General.

(s) (1) (i) In this subsection, “qualified conservation program expenses” means amounts expended by an individual during the taxable year related to an application for the Forest Conservation and Management Program within the Department of Natural Resources.

(ii) “Qualified conservation program expenses” includes the costs associated with hiring a professional land surveyor and the preparation of a land management program for the conserved property.

(2) The subtraction allowed under subsection (a) of this section includes up to $500 of qualified conservation program expenses paid by an individual who applies to enter into a forest conservation and management plan with the Department of Natural Resources, if the application is approved by the Department.

(t) (1) Subject to paragraph (2) of this subsection, the subtraction under subsection (a) of this section includes 100% of the costs of health insurance that a taxpayer incurs on behalf of another individual if the other individual and taxpayer are recognized by the State as lawfully married.

(2) The subtraction under paragraph (1) of this subsection may not exceed the cost of a health insurance premium that:

(i) is paid by the taxpayer or the employer of the taxpayer to provide coverage for the taxpayer’s spouse; and

(ii) is subject to federal income tax under the Internal Revenue Code.

(u) (1) (i) In this subsection the following words have the meanings indicated.

(ii) 1. “Foster parent” means an individual approved by a local department to provide 24–hour care for a foster child in the home where the individual resides.

2. “Foster parent” includes a kinship parent.

3. “Foster parent” does not include a treatment foster parent licensed by a child placement agency.

(iii) “Kinship parent” has the meaning stated in § 5–534 of the Family Law Article.

(iv) “Local department” means a department of social services in a county or the Montgomery County Department of Health and Human Services.

(2) Subject to the requirements of this subsection, the subtraction under subsection (a) of this section includes 100% of the unreimbursed expenses that a foster parent incurs on behalf of a foster child.

(3) (i) The subtraction allowed under paragraph (2) of this subsection includes only an expense that the local department approves as necessary.

(ii) The subtraction under paragraph (2) of this subsection may not include an expense for which the foster parent receives an allowance or a reimbursement from any public or private agency.

(4) On or before October 1 of each year, the Department of Human Services shall submit to the Comptroller a list of approved foster parents.

(5) The subtraction allowed under paragraph (2) of this subsection may not exceed $1,500.

(v) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “ABLE account contributor” means an individual who contributes money to an ABLE account as defined in § 18–19C–01 of the Education Article.

(iii) “Designated beneficiary” means a designated beneficiary as defined in § 18–19C–01 of the Education Article.

(iv) “Qualified disability expenses” has the meaning stated in § 18–19C–01 of the Education Article.

(2) Subject to the limitation under paragraph (3) of this subsection, the subtraction under subsection (a) of this section includes the amount contributed by an ABLE account contributor during the taxable year to an ABLE account under the Maryland ABLE Program.

(3) (i) Subject to paragraph (4) of this subsection, for each ABLE account contributor under the Maryland ABLE Program, the subtraction under paragraph (2) of this subsection may not exceed $2,500 for any taxable year per qualified designated beneficiary.

(ii) For purposes of the limitation under this paragraph, each spouse on a joint return shall be treated separately.

(4) Subject to the $2,500 annual limitation for each ABLE account contributor per qualified designated beneficiary, any amount disallowed as a subtraction under this subsection for any taxable year as a result of the limitation under paragraph (3) of this subsection may be carried over until used to the next 10 succeeding taxable years as a subtraction.

(w) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Organ” means all or part of an individual’s liver, kidney, pancreas, intestine, lung, or bone marrow.

(iii) “Qualified expenses” means any unreimbursed travel expenses, lodging expenses, child or elder care expenses, medication expenses, or lost wages.

(2) The subtraction under subsection (a) of this section includes up to $10,000 of the qualified expenses paid or incurred by a living individual during the taxable year that are attributable to the donation of one or more of the individual’s organs to another individual for organ transplantation.

(x) (1) In this subsection, “eligible teacher” means an individual who is a kindergarten through grade 12 classroom teacher in an elementary or secondary school in the State on a full–time basis for an academic year ending during the taxable year.

(2) Subject to paragraph (3) of this subsection, the subtraction allowed under subsection (a) of this section includes up to $250 of the unreimbursed expenses paid or incurred by an eligible teacher during a taxable year for the purchase of classroom supplies if the supplies are used by:

(i) students in the classroom; or

(ii) the eligible teacher to prepare for or during classroom teaching.

(3) The amount allowed as a subtraction under paragraph (2) of this subsection does not include an expense that is subtracted from federal adjusted gross income under § 62 of the Internal Revenue Code.

(y) For a taxable year beginning after December 31, 2019, but before January 1, 2022, the subtraction under subsection (a) of this section includes the amount of benefits paid to an individual in accordance with Title 8 of the Labor and Employment Article, or in accordance with the unemployment insurance progam of a jurisdiction with which the State has a reciprocal taxation agreement, if the individual’s federal adjusted gross income for the taxable year does not exceed:

(1) $75,000 for an individual; or

(2) $100,000 for a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse.

(z) (1) (i) In this subsection the following words have the meanings indicated.

(ii) “Account holder” means a first–time homebuyer who establishes a first–time homebuyer savings account.

(iii) “Allowable closing costs” means a disbursement listed on a settlement statement for the purchase of a home in the State by an account holder.

(iv) “Eligible costs” means the down payment and allowable closing costs for the purchase of a home in the State by an account holder.

(v) “Financial institution” has the meaning stated in § 1–101 of the Financial Institutions Article.

(vi) “First–time homebuyer” means an individual who is a resident of the State and who has not owned or purchased, either individually or jointly, a home in the State in the last 7 years.

(vii) “First–time homebuyer savings account” or “account” means an account with a financial institution that an account holder designates as a first–time homebuyer savings account on the account holder’s Maryland income tax return for taxable year 2021 or any following taxable year and that is established for the sole purpose of paying or reimbursing eligible costs for the purchase of a home in the State by the account holder.

(viii) “Home” means a single–family residential real property, including a mobile home as defined in § 8A–101 of the Real Property Article.

(ix) “Settlement statement” means the statement of receipts and disbursements for a transaction related to real estate, including a statement prescribed under the Real Estate Settlement Procedures Act of 1974, 12 U.S.C. § 2601 et seq., as amended, and associated regulations.

(2) (i) Except as otherwise provided in this subsection and subject to the limitations under this paragraph, the subtraction under subsection (a) of this section includes:

1. up to $5,000 of the amount contributed by an account holder to a first–time homebuyer savings account during the taxable year; and

2. the earnings, including interest and other income on the principal, from the account during the taxable year.

(ii) An account holder may claim a subtraction under this subsection:

1. for a period not to exceed 10 years;

2. for total earnings not to exceed $50,000 during that 10–year period; and

3. except as provided in paragraph (5) of this subsection, only if the principal and earnings of the account remain in the account until a withdrawal is made for eligible costs related to the purchase of a home by the account holder.

(3) A transfer of money into or from the account by a person other than the account holder to the account is subject to the requirements and limitations provided under this subsection.

(4) A person other than an account holder who transfers money to the account is not entitled to the subtraction under this subsection.

(5) (i) An individual may jointly establish an account with another person if the joint account holders are both first–time homebuyers and file a joint income tax return.

(ii) An individual may not be the account holder of more than one account.

(6) An account holder may withdraw money from the account and deposit the money in a new first–time homebuyer savings account held by a different financial institution or the same financial institution.

(7) (i) The account holder shall use the funds in the account for eligible costs related to the purchase of a home within 15 years following the date on which the account was established.

(ii) 1. This subparagraph does not apply to any funds in the account for which a subtraction has not been claimed under this subsection.

2. Any funds in the account not expended on eligible costs by December 31 of the last year of the 15–year period under subparagraph (i) of this paragraph shall be subject to taxation as ordinary income.

(8) The financial institution holding the first–time homebuyer savings account:

(i) may not be held responsible for the use or application of funds deposited in or withdrawn from the account; and

(ii) may use funds held in the account for paying the expenses of administering the account.

(9) (i) Except as authorized under paragraph (6) of this subsection or as provided in subparagraph (ii) of this paragraph, if the account holder withdraws any funds from the account for a purpose other than eligible costs for the purchase of a home:

1. those funds shall be taxed as ordinary income of the account holder; and

2. the account holder shall pay a penalty to the State equal to 10% of the amount withdrawn.

(ii) A disbursement of any assets of a first–time homebuyer savings account under a filing by an account holder for protection under the United States Bankruptcy Code, 11 U.S.C. §§ 101 through 1330, may not subject the account holder to tax liability.

(10) An account holder claiming a subtraction under this subsection shall:

(i) submit to the Comptroller detailed information regarding the first–time homebuyer savings account with the account holder’s income tax return, including a list of transactions for the account during the taxable year; and

(ii) on a withdrawal of funds from the account, submit to the Comptroller a detailed account of the eligible costs toward which the account funds were applied and a statement of the amount of funds remaining in the account, if any.

(11) (i) The financial institution shall provide to each account holder, in the manner specified by the Department of Housing and Community Development, information about homebuyer education and housing counseling programs and services provided by nonprofit and government organizations certified by the U.S. Department of Housing and Urban Development that are available to residents of the State.

(ii) The Department of Housing and Community Development shall provide and maintain the information required under subparagraph (i) of this paragraph.

(12) The Department of Housing and Community Development shall conduct outreach to communities of the State that have experienced lower rates of homeownership regarding first–time homebuyer savings accounts and the availability of the subtraction under this subsection.

(13) The Comptroller shall adopt regulations to carry out the provisions of this subsection.

(aa) (1) The subtraction under subsection (a) of this section includes the amount of ordinary and necessary expenses paid or incurred during the taxable year in carrying on a trade or a business as a cannabis grower, processor, dispensary, or any other cannabis establishment licensed or registered by the State, if the deduction for ordinary and necessary expenses is disallowed under § 280E of the Internal Revenue Code.

(2) The subtraction allowed under paragraph (1) of this subsection includes a reasonable allowance for salaries or other compensation for personal services actually rendered during the taxable year.

(3) The subtraction allowed under this subsection is applicable to all taxable years beginning after December 31, 2021.

(bb) For a taxable year beginning after December 31, 2024, the subtraction under subsection (a) of this section includes the amount of tuition assistance provided to students who are eligible dependents or surviving spouses of fallen transportation workers in accordance with Title 18, Subtitle 40 of the Education Article.
Md. Code, Commercial Law § 10-108 — MD Code / Article gcl / Title 10 / Subtitle 1 / Section 10-108
§10–108.
Status: in_force

A security interest for the perfection of which filing or the taking of possession was required under the original Code and which attached prior to the effective date of this act but was not perfected shall be deemed perfected on the effective date of this act if this act permits perfection without such filing or possession or authorizes filing in the office or offices where a prior ineffective filing was made.
Md. Code, Family Law § 10-202 — MD Code / Article gfl / Title 10 / Subtitle 2 / Section 10-202
§10–202.
Status: in_force

(a) Before trial and with the written consent of the accused individual, or on conviction of the individual under § 10-201 of this subtitle, instead of or in addition to imposing a penalty under § 10-201 of this subtitle, the court may:

(1) order the individual to pay spousal support periodically in a certain amount for 3 years; and

(2) place the individual on probation on the individual’s entering into a recognizance.

(b) In passing the order, the court shall consider the financial circumstances of the accused individual.

(c) The accused individual shall make the payments to the spouse directly or through the appropriate support enforcement agency.

(d) The court may modify the order as circumstances require.
Md. Code, Housing and Community Development § 10-108 — MD Code / Article ghs / Title 10 / Subtitle 1 / Section 10-108
§10–108.
Status: in_force

The Board shall:

(1) receive applications for awards from the Trust;

(2) make the final decisions about awards; and

(3) develop a process for making awards that encourages a broad geographic distribution of money.
Md. Code, Housing and Community Development § 10-204 — MD Code / Article ghs / Title 10 / Subtitle 2 / Section 10-204
§10–204.
Status: in_force

The Fund consists of:

(1) money that the Board receives from any public or private source, including a gift, grant, or legacy;

(2) interest earned on Trust accounts held by title insurers and their agents under § 22–105 of the Insurance Article;

(3) investment earnings of the Fund; and

(4) repayments of principal or payments of interest on loans from the Fund.
Md. Code, Business Occupations and Professions § 10-501 — MD Code / Article gbo / Title 10 / Subtitle 5 / Section 10-501
§10–501.
Status: in_force

(a) Subject to subsection (b) of this section, an attorney at law has a lien on:

(1) a cause of action or proceeding of a client of the attorney at law from the time the cause of action arises or the proceeding begins; and

(2) a settlement, judgment, or award that a client receives as a result of legal services that the attorney at law performs.

(b) A lien under this section attaches only if, and to the extent that, under a specific agreement between an attorney at law and a client, the client owes the attorney at law a fee or other compensation for legal services that produced the settlement, judgment, or award.

(c) A lien under this section is subordinate only to:

(1) a prior lien for wages due to an employee of the client for work related to the settlement, judgment, or award; or

(2) a lien for taxes that the client owes the State.

(d) An attorney at law may retain property subject to a lien under this section and bring an action for execution under the lien only in accordance with rules that the Supreme Court of Maryland adopts.
Md. Code, Human Services § 10-472 — MD Code / Article ghu / Title 10 / Subtitle 4 / Section 10-472
§10–472.
Status: in_force

(a) In this part the following words have the meanings indicated.

(b) “Creditor” means a person with a claim against a provider.

(c) “Delinquency proceeding” means a proceeding under this subtitle to liquidate, rehabilitate, reorganize, or conserve a provider.

(d) “General assets” means:

(1) all property that is not specifically mortgaged, pledged, deposited, or otherwise encumbered for the security or benefit of specified persons or a limited class of persons;

(2) to the extent that property of a provider is specifically encumbered, the amount of the property or its proceeds that exceeds the amount necessary to discharge the encumbrance; and

(3) assets held in trust and assets held on deposit for the security or benefit of all subscribers and creditors in the United States.

(e) “Receiver” includes a conservator, rehabilitator, and liquidator.

(f) (1) “Secured claim” means a claim that:

(i) is secured by mortgage, trust deed, pledge, deposit as security, escrow, or otherwise; or

(ii) has become a lien on specific assets through judicial process.

(2) “Secured claim” does not include a special deposit claim or a claim against general assets.

(g) (1) “Special deposit claim” means a claim secured by a deposit required by law for the security or benefit of a limited class of persons.

(2) “Special deposit claim” does not include a claim against general assets.

(h) “Transfer” means:

(1) the sale or other direct or indirect disposition of property or an interest in property;

(2) the fixing of a lien on property or an interest in property; or

(3) the retention of a security title to property delivered to a debtor.
Md. Code, Health - General § 10-516 — MD Code / Article ghg / Title 10 / Subtitle 5 / Section 10-516
§10–516.
Status: in_force

(a) A private group home shall be licensed in accordance with Title 7.5 of this article.

(b) The Secretary shall adopt rules and regulations for establishing, licensing, and operating private group homes.
Md. Code, Human Services § 10-467 — MD Code / Article ghu / Title 10 / Subtitle 4 / Section 10-467
§10–467.
Status: in_force

(a) Within 25 days after receipt of the Committee’s recommendations, the Department shall consider the recommendations and make a final determination of whether financial difficulty exists and, if so, whether there is a significant risk of financial failure in accordance with § 10-469 of this subtitle.

(b) If the Department determines that the provider is in financial difficulty it shall immediately notify the provider by certified mail, return receipt requested, and inform the provider whether the Department has determined that there is a significant risk of financial failure.

(c) The provider shall:

(1) advise its subscribers of the Department’s determination in a meeting to be held by the provider with representatives of the subscribers;

(2) hold the meeting within 10 days after the provider’s receipt of notice from the Department; and

(3) advise the Department of the date, time, and location of the meeting.
Md. Code, Economic Development § 10-1110 — MD Code / Article gec / Title 10 / Subtitle 11 / Section 10-1110
§10–1110.
Status: in_force

(a) The Corporation shall employ a Chief Executive Officer.

(b) The Chief Executive Officer shall have experience with and possess qualifications relevant to the activities and purposes of the Corporation.

(c) The Chief Executive Officer may not be a member of the Board.
Md. Code, Economic Development § 10-632 — MD Code / Article gec / Title 10 / Subtitle 6 / Section 10-632
§10–632.
Status: in_force

Neither a member of the Authority nor any other person executing the bonds is subject to any personal liability because of the issuance of the bonds.
Md. Code, Criminal Law § 10-603 — MD Code / Article gcr / Title 10 / Subtitle 6 / Section 10-603
§10–603.
Status: in_force

Sections 10–601 through 10–608 and 10–626 of this subtitle do not apply to:

(1) customary and normal veterinary and agricultural husbandry practices including dehorning, castration, tail docking, and limit feeding;

(2) research conducted in accordance with protocols approved by an animal care and use committee, as required under the federal Animal Welfare Act or the federal Health Research Extension Act;

(3) an activity that may cause unavoidable physical pain to an animal if the person performing the activity uses the most humane method reasonably available, including:

(i) food processing;

(ii) pest elimination;

(iii) animal training; and

(iv) any hunting or fishing activity completed in accordance with Title 4 or Title 10 of the Natural Resources Article or any regulations adopted under those titles; or

(4) normal human activities in which the infliction of pain to an animal is purely incidental and unavoidable.
Md. Code, Agriculture § 10-1701 — MD Code / Article gag / Title 10 / Subtitle 17 / Section 10-1701
§10–1701.
Status: in_force

(a) Subject to subsection (b) of this section, the Secretary may adopt standards to regulate the use of the terms “locally grown” and “local” to advertise or identify an agricultural product.

(b) Before adopting standards under this section, the Secretary shall convene and consult with an advisory group of interested stakeholders to determine the definition of the term “locally grown”.

(c) The interested stakeholders convened under subsection (b) of this section shall include representatives from organizations that represent:

(1) Farmers;

(2) Food distributors;

(3) Retail stores;

(4) Food service industries; and

(5) Restaurants.
Md. Code, Correctional Services § 10-801 — MD Code / Article gcs / Title 10 / Subtitle 8 / Section 10-801
§10–801.
Status: in_force

(a) In this section:

(1) “contraband” means any item, material, substance, or other thing of value that:

(i) is not authorized for incarcerated individual possession by the Commissioner of Correction, the Director of Patuxent Institution, the Commissioner of Pretrial Detention and Services, or the warden of a State correctional facility; or

(ii) is brought into a State correctional facility in a manner prohibited by the Commissioner of Correction, the Director of Patuxent Institution, the Commissioner of Pretrial Detention and Services, or the warden of a State correctional facility; and

(2) “contraband” includes any other property defined in regulations by the Commissioner of Correction, the Director of Patuxent Institution, or the Commissioner of Pretrial Detention and Services.

(b) (1) A State correctional facility shall hold for 30 days any personal property of an incarcerated individual that comes into the possession of any official or employee of the State correctional facility:

(i) as the result of an escape by the incarcerated individual; or

(ii) because the personal property has been unclaimed by an incarcerated individual who has the right to its possession.

(2) During the 30–day holding period, the State correctional facility shall post notice in a conspicuous location in the State correctional facility.

(3) The State correctional facility shall deliver personal property being held by the State correctional facility to an incarcerated individual if:

(i) the property is claimed within the 30–day holding period;

(ii) the incarcerated individual satisfactorily establishes a right to possession of the property; and

(iii) the incarcerated individual gives a proper receipt for the property.

(c) (1) The Commissioner of Correction, the Director of the Patuxent Institution, and the Commissioner of Pretrial Detention and Services shall adopt regulations:

(i) to define what property constitutes contraband in State correctional facilities;

(ii) to establish procedures for the confiscation of contraband by staff of State correctional facilities; and

(iii) to establish procedures governing hearings on the issue of forfeiture of confiscated property.

(2) (i) Except as provided in paragraph (3) of this subsection, an incarcerated individual whose property is confiscated as contraband shall be notified of the right to have the property removed from the State correctional facility or sent to a person outside the State correctional facility at the incarcerated individual’s expense.

(ii) If an incarcerated individual fails to have property removed from or sent outside the State correctional facility within 30 days after receipt of notice of confiscation, the property shall be deemed abandoned property under subsection (d)(2) and (3) of this section.

(3) (i) Property confiscated as contraband may be subject to forfeiture.

(ii) Property may not be forfeited under subparagraph (i) of this paragraph, unless, prior to forfeiture, the State correctional facility provides notice to the incarcerated individual:

1. that the property has been confiscated; and

2. of the right to a hearing on the issue of forfeiture.

(iii) A hearing on a disciplinary infraction may include the adjudication of any issue of forfeiture of confiscated property.

(d) (1) Personal property that is unclaimed within the 30–day holding period established under subsection (b) of this section shall be deemed abandoned property.

(2) Abandoned property may be sold, converted to the use of the Division of Correction, the Patuxent Institution, or the Division of Pretrial Detention and Services, or otherwise disposed of in accordance with procedures established by regulation.

(3) All claims to abandoned property are absolutely barred.

(e) (1) This section does not create or recognize any cause, action, or defense or abridge any immunity of the Department or any of its units, officials, or employees.

(2) This section does not affect the authority of State correctional facilities to seize and dispose of personal property that is contraband per se in accordance with applicable law without a hearing.
Md. Code, State Government § 10-1607 — MD Code / Article gsg / Title 10 / Subtitle 16 / Section 10-1607
§10–1607.
Status: in_force

An official publisher of legal material in an electronic record that is or was designated as official under § 10–1603 of this subtitle shall ensure that the legal material is reasonably available for use by the public on a permanent basis.
Md. Code, Courts and Judicial Proceedings § 10-414 — MD Code / Article gcj / Title 10 / Subtitle 4 / Section 10-414
§10–414.
Status: in_force

(a) A person who has knowledge that an investigative or law enforcement officer has been authorized or has applied for authorization under this subtitle to intercept wire, oral, or electronic communications, may not give notice or attempt to give notice of an authorized interception or pending application for authorization for interception to any other person in order to obstruct, impede or prevent such interception.

(b) A person who violates the provisions of subsection (a) of this section is guilty of a felony and, upon conviction, is subject to a fine not exceeding $10,000 or imprisonment not exceeding 5 years, or both.
Md. Code, Alcoholic Beverages and Cannabis § 10-801 — MD Code / Article gab / Title 10 / Subtitle 8 / Section 10-801
§10–801.
Status: in_force

The Board may issue a license to sell beer and light wine, at retail, for:

(1) on–premises consumption; or

(2) on– and off–premises consumption.
Md. Code, Family Law § 10-1A-02 — MD Code / Article gfl / Title 10 / Subtitle 1A / Section 10-1A-02
§10–1A–02.
Status: in_force

(a) (1) An affidavit of support may be executed in the manner provided under this section if:

(i) a party is receiving child support enforcement services under Title IV, Part D, of the Social Security Act;

(ii) paternity of the child has been established;

(iii) a support conference has been conducted in which the Administration determined the amount of support in accordance with the child support guidelines provided in Title 12, Subtitle 2 of this article; and

(iv) the support conference resulted in an agreement by the parties.

(2) (i) The Administration shall set the amount of the support obligation in accordance with the guidelines.

(ii) Unless the Administration determines that application of the guidelines would be unjust or inappropriate in a particular case, the amount specified in the guidelines shall apply.

(iii) In determining whether application of the guidelines is unjust or inappropriate, the Administration may consider the factors stated in § 12-202 of this article.

(iv) If the Administration finds that application of the guidelines is unjust or inappropriate in a particular case, the Administration shall make a written finding on the record stating the reasons for departing from the guidelines.

(v) The Administration’s finding shall state:

1. the amount of child support that would have been required under the guidelines;

2. how the affidavit of support varies from the guidelines;

3. how the finding serves the best interests of the child; and

4. in cases in which items of value are conveyed instead of a portion of the support presumed under the guidelines, the estimated value of the items conveyed.

(b) An affidavit of support shall be completed on a standardized form developed by the Administration.

(c) (1) The completed affidavit of support form shall contain:

(i) a statement that the executed affidavit of support is a legal document and constitutes a legal finding of a support obligation;

(ii) the date of the signed affidavit of support;

(iii) the full names of the parties;

(iv) the full name and birth date of each child for whom support is to be paid;

(v) the support order amount, including an amount for current support, and an amount for arrears, if appropriate;

(vi) the frequency of child support to be paid, including the payment due date;

(vii) a provision for making child support payments payable to the State disbursement unit;

(viii) a provision for medical support;

(ix) a provision for immediate earnings withholding;

(x) a statement that if the obligor becomes delinquent in fulfilling the child support obligation, any enforcement remedy provided in accordance with State and federal law may be applied;

(xi) a statement that it is the responsibility of each party under the affidavit of support to advise the Administration of any change of address, employment, or medical support;

(xii) a statement that the provisions of the affidavit of support are subject to review by the Administration for possible modification on request of any party;

(xiii) a statement that the provisions of the affidavit of support remain in effect until the first of the following events occurs:

1. the child becomes an adult;

2. the child dies;

3. the child marries; or

4. the child becomes self-supporting;

(xiv) a statement that the provisions of the affidavit of support remain in effect until superseded by:

1. a court order; or

2. a subsequently executed affidavit of support;

(xv) any information that the Administration considers appropriate; and

(xvi) the signatures of all parties and the date of the signatures.

(2) Before completing an affidavit of support form, the parties shall be advised orally and in writing of the legal consequences of executing the affidavit and of the right to seek legal counsel.

(3) The Administration shall provide each party with a copy of the executed affidavit of support.

(d) An executed affidavit of support constitutes a legal finding of a support obligation, subject to the right of any party to:

(1) rescind the affidavit in writing to the Administration within 60 days after execution of the affidavit; or

(2) challenge the affidavit of support in court on the basis of fraud, duress, or material mistake of fact or that the affidavit of support is not in accordance with the child support guidelines.

(e) Within 30 days after expiration of the 60-day recission period specified in subsection (d)(1) of this section, the Administration shall file an affidavit of support with the clerk of a circuit court for approval by the court.
Md. Code, Human Services § 10-484 — MD Code / Article ghu / Title 10 / Subtitle 4 / Section 10-484
§10–484.
Status: in_force

(a) To facilitate the rehabilitation, liquidation, conservation, or dissolution of a provider under this subtitle, the Secretary, subject to the approval of the court, may:

(1) borrow money;

(2) execute, acknowledge, and deliver notes or other evidences of indebtedness for the loan;

(3) secure the repayment of the loan by the mortgage, pledge, assignment, or transfer in trust of all or part of the property of the provider; and

(4) take any other action necessary and proper to consummate the loan and to provide for its repayment.

(b) The Secretary is not obligated personally or in an official capacity to repay a loan made under this section.
Md. Code, Health - General § 10-804 — MD Code / Article ghg / Title 10 / Subtitle 8 / Section 10-804
§10–804.
Status: in_force

(a) Any individual who has been admitted to a facility or Veterans’ Administration hospital or any person on behalf of the individual may apply at any time to a court of competent jurisdiction for a writ of habeas corpus to determine the cause and the legality of the detention.

(b) The Director, in the name of the Administration, may make an application for a writ of habeas corpus to determine whether a facility properly admitted or properly holds an individual. The State’s Attorney for the county where the facility is located or the individual is a resident, on behalf of the Administration, shall file the application.
Md. Code, Correctional Services § 10-601 — MD Code / Article gcs / Title 10 / Subtitle 6 / Section 10-601
§10–601.
Status: in_force

(a) As used in this section, “facility” means a correctional facility of any kind for adults or juveniles.

(b) Another state may not begin construction or otherwise locate a facility in this State unless the other state submits a written request for approval to construct or locate the facility to and receives approval from:

(1) the Secretary of Public Safety and Correctional Services, in the case of a facility for adults; or

(2) the Secretary of Juvenile Services, in the case of a facility for juveniles.

(c) (1) The Secretary of Public Safety and Correctional Services may approve or disapprove a request for approval to construct or locate a facility for adults in this State.

(2) The Secretary of Juvenile Services may approve or disapprove a request for approval to construct or locate a facility for juveniles in this State.

(3) Approval or disapproval shall be:

(i) after consultation with the Governor, the governing body of the county in which the facility will be located, and the community in which the facility will be located; and

(ii) in accordance with applicable standards concerning the location of facilities.

(d) If another state has an existing facility in this State, the other state may not increase the incarcerated individual population of that facility by more than 5% unless the other state first submits a written request for the increase to and receives approval for the increase from:

(1) the Secretary of Public Safety and Correctional Services, in the case of a facility for adults; or

(2) the Secretary of Juvenile Services, in the case of a facility for juveniles.
Md. Code, Real Property § 10-702 — MD Code / Article grp / Title 10 / Subtitle 7 / Section 10-702
§10–702.
Status: in_force

(a) In this section, “latent defects” means material defects in real property or an improvement to real property that:

(1) A purchaser would not reasonably be expected to ascertain or observe by a careful visual inspection of the real property; and

(2) Would pose a direct threat to the health or safety of:

(i) The purchaser; or

(ii) An occupant of the real property, including a tenant or invitee of the purchaser.

(b) (1) This section applies only to single family residential real property improved by four or fewer single family units.

(2) This section does not apply to:

(i) The initial sale of single family residential real property:

1. That has never been occupied; or

2. For which a certificate of occupancy has been issued within 1 year before the vendor and purchaser enter into a contract of sale;

(ii) A transfer that is exempt from the transfer tax under § 13-207 of the Tax - Property Article, except land installment contracts of sale under § 13-207(a)(11) of the Tax - Property Article and options to purchase real property under § 13-207(a)(12) of the Tax - Property Article;

(iii) A sale by a lender or an affiliate or subsidiary of a lender that acquired the real property by foreclosure or deed in lieu of foreclosure;

(iv) A sheriff's sale, tax sale, or sale by foreclosure, partition, or by court appointed trustee;

(v) A transfer by a fiduciary in the course of the administration of a decedent's estate, guardianship, conservatorship, or trust;

(vi) A transfer of single family residential real property to be converted by the buyer into a use other than residential use or to be demolished; or

(vii) A sale of unimproved real property.

(c) (1) A vendor of single family residential real property shall complete and deliver to each purchaser:

(i) A written residential property condition disclosure statement on a form provided by the State Real Estate Commission; or

(ii) A written residential property disclaimer statement on a form provided by the State Real Estate Commission.

(2) The State Real Estate Commission shall develop by regulation a single standardized form that includes the residential property condition disclosure and disclaimer statements required by this subsection.

(d) The residential property disclaimer statement shall:

(1) Disclose any latent defects of which the vendor has actual knowledge that a purchaser would not reasonably be expected to ascertain by a careful visual inspection and that would pose a direct threat to the health or safety of the purchaser or an occupant; and

(2) State that:

(i) Except for latent defects disclosed under item (1) of this subsection, the vendor makes no representations or warranties as to the condition of the real property or any improvements on the real property; and

(ii) The purchaser will be receiving the real property “as is”, with all defects, including latent defects, that may exist, except as otherwise provided in the contract of sale of the real property.

(e) (1) The residential property disclosure statement shall disclose those items that, to carry out the provisions of this section, the State Real Estate Commission requires to be disclosed about the physical condition of the property.

(2) The disclosure form shall include a list of defects, including latent defects, or information of which the vendor has actual knowledge in relation to the following:

(i) Water and sewer systems, including the source of household water, water treatment systems, and sprinkler systems;

(ii) Insulation;

(iii) Structural systems, including the roof, walls, floors, foundation, and any basement;

(iv) Plumbing, electrical, heating, and air conditioning systems;

(v) Infestation of wood–destroying insects;

(vi) Land use matters;

(vii) Hazardous or regulated materials, including asbestos, lead–based paint, radon, underground storage tanks, and licensed landfills;

(viii) Any other material defects of which the vendor has actual knowledge;

(ix) Whether the smoke alarms:

1. Will provide an alarm in the event of a power outage;

2. Are over 10 years old; and

3. If battery operated, are sealed, tamper resistant units incorporating a silence/hush button and use long–life batteries as required in all Maryland homes by 2018; and

(x) If the property relies on the combustion of a fossil fuel for heat, ventilation, hot water, or clothes dryer operation, whether a carbon monoxide alarm is installed on the property.

(3) The disclosure form shall contain:

(i) A notice to prospective purchasers and vendors that the prospective purchaser or vendor may wish to obtain professional advice about or an inspection of the property;

(ii) A notice to prospective purchasers that disclosure by the seller is not a substitute for an inspection by an independent home inspection company, and that the purchaser may wish to obtain such an inspection;

(iii) A notice to purchasers that the information contained in the disclosure statement is the representation of the vendor and is not the representation of the real estate broker or salesperson, if any; and

(iv) A notice to purchasers that the information contained in the disclosure statement is not a warranty by the vendor as to:

1. The condition of the property of which the vendor has no actual knowledge; or

2. Other conditions of which the vendor has no actual knowledge.

(4) The vendor is not required to undertake or provide an independent investigation or inspection of the property in order to make the disclosures required by this section.

(f) (1) Except as provided in paragraphs (2) and (3) of this subsection, the vendor shall deliver the completed disclosure or disclaimer statement required by this section to the purchaser on or before entering into a contract of sale by the vendor and the purchaser.

(2) The disclosure or disclaimer statement shall be delivered to each purchaser before the execution of the contract of sale by the purchaser in the case of a land installment contract, as defined in § 10-101 of this title.

(3) The disclosure or disclaimer statement shall be delivered to each purchaser before the execution by the purchaser of an option to purchase agreement or a lease agreement containing an option to purchase provision.

(4) At the time the disclosure or disclaimer statement is delivered, each purchaser shall date and sign a written acknowledgment of receipt, which shall be included in or attached to the contract of sale.

(g) A purchaser who receives the disclosure or disclaimer statement on or before entering into the contract of sale does not have the right to rescind the contract of sale based upon the information contained in the statement.

(h) (1) A purchaser who does not receive the disclosure or disclaimer statement on or before entering into the contract of sale has the unconditional right, upon written notice to the vendor or vendor’s agent:

(i) To rescind the contract of sale at any time before the receipt of the disclosure or disclaimer statement or within 5 days following receipt of the disclosure or disclaimer statement; and

(ii) To the immediate return of any deposits made on account of the contract.

(2) A purchaser’s right to rescind the contract of sale under this subsection terminates if not exercised:

(i) Before making a written application to a lender for a mortgage loan, if the lender discloses in writing at or before the time application is made that the right to rescind terminates on submission of the application; or

(ii) Within 5 days following receipt of a written disclosure from a lender who has received the purchaser’s application for a mortgage loan, if the lender’s disclosure states that the purchaser’s right to rescind terminates at the end of that 5–day period.

(3) The return of any deposits held in trust by a licensed real estate broker to a purchaser under this subsection shall comply with the procedures set forth in § 17–505 of the Business Occupations and Professions Article.

(i) (1) A disclosure statement made under this section does not constitute a warranty by the vendor as to:

(i) The condition of the property of which the vendor has no actual knowledge; or

(ii) Other conditions of which the vendor has no actual knowledge.

(2) A vendor is not liable for an error, inaccuracy, or omission in a disclosure statement made under this section if the error, inaccuracy, or omission was based upon information that was:

(i) Not within the actual knowledge of the vendor;

(ii) Provided to the vendor by a unit or instrumentality of the State government or of a political subdivision; or

(iii) Provided to the vendor by a report or opinion prepared by a licensed engineer, land surveyor, geologist, wood-destroying insect control expert, contractor, or other home inspection expert, dealing with matters within the scope of the professional's license or expertise.

(j) (1) A report or opinion prepared by an expert shall satisfy the requirement of subsection (i)(2)(iii) of this section if the information is provided to the vendor pursuant to a written or oral request for the information.

(2) In responding to a request for information, the reporting party:

(i) May indicate, in writing, an understanding that the information provided will be used in fulfilling the requirements of this section; and

(ii) If so indicating, shall indicate the required disclosures, or parts of required disclosures, to which the information being provided is applicable.

(3) If the reporting party provides the statement under paragraph (2)(ii) of this subsection, the reporting party is not responsible for any items of information, or parts of items, other than those expressly set forth in the statement.

(k) (1) The rights of a purchaser under this section may not be waived in the contract of sale and any attempted waiver is void.

(2) Any rights of the purchaser to terminate the contract provided by this section are waived conclusively if not exercised before:

(i) Closing or occupancy by the purchaser, whichever occurs first, in the event of a sale; or

(ii) Occupancy, in the event of a lease with option to purchase.

(l) Each contract of sale shall include a conspicuous notice advising the purchaser of the purchaser's rights as set forth in this section.

(m) (1) The real estate licensee representing a vendor of residential real property as the listing broker has a duty to inform the vendor of the vendor's rights and obligations under this section.

(2) The real estate licensee representing a purchaser of residential real property, or, if the purchaser is not represented by a licensee, the real estate licensee representing an owner of residential real estate and dealing with the purchaser, has a duty to inform the purchaser of the purchaser's rights and obligations under this section.

(3) If a real estate licensee performs the duties specified in this subsection, the licensee:

(i) Shall have no further duties under this section to the parties to a residential real estate transaction; and

(ii) Is not liable to any party to a residential real estate transaction for a violation of this section.
Md. Code, Housing and Community Development § 10-202 — MD Code / Article ghs / Title 10 / Subtitle 2 / Section 10-202
§10–202.
Status: in_force

(a) The Board shall use the Fund to make awards to:

(1) help acquire, build, rehabilitate, or preserve affordable housing;

(2) help nonprofit organizations develop affordable housing; and

(3) help promote affordable housing by contributing to pay the operating expenses of housing developments.

(b) In any fiscal year, the Board may use up to 5% of the Fund to pay actual operating and staffing expenses directly related to the activities of the Trust.
Md. Code, Tax - General § 10-219 — MD Code / Article gtg / Title 10 / Subtitle 2 / Section 10-219
§10–219.
Status: in_force

(a) A nonresident may claim and shall include only the part attributable to Maryland, as determined under this section, of:

(1) the subtractions from federal adjusted gross income under § 10-208 of this subtitle;

(2) the deduction for exemptions under § 10-211 or § 10-212 of this subtitle; and

(3) (i) the standard deduction under § 10-217 of this subtitle; or

(ii) itemized deductions under § 10-218 of this subtitle.

(b) Unless the Comptroller requires or allows another method to compute the items listed in subsection (a) of this section, a nonresident shall prorate the items using a fraction:

(1) the numerator of which is the Maryland adjusted gross income of the nonresident; and

(2) the denominator of which is the federal adjusted gross income of the nonresident.
Md. Code, Human Services § 10-449 — MD Code / Article ghu / Title 10 / Subtitle 4 / Section 10-449
§10–449.
Status: reserved

(a) A continuing care agreement shall allow a subscriber to terminate the agreement by giving a written termination notice to the provider.

(b) If a continuing care agreement is terminated by the subscriber’s election or death within the first 90 days of occupancy, the provider shall pay any contractual entrance fee refund within 30 days after the earlier to occur of:

(1) the recontracting of the subscriber’s unit by:

(i) another subscriber for whom an entrance fee has been paid; or

(ii) another party who is not a subscriber; or

(2) the later to occur of:

(i) the 90th day after the date the written termination notice is given or the date of death; or

(ii) the day the independent living units at the facility have operated at 95% of capacity for the previous 6 months.

(c) If a continuing care agreement is terminated by the subscriber’s election or death after the first 90 days of occupancy, the provider shall pay any contractual entrance fee refund within 60 days after the subscriber’s death or the effective date of termination, if on the date of death or at any time between the date the written termination notice is given and the effective date of termination:

(1) the subscriber resides in a unit at a higher level of care than the level of care in which the subscriber resided on initially entering the facility; and

(2) the last unit in which the subscriber resided at the initial level of care on entering the facility has been occupied by or reserved for another subscriber who has paid an entrance fee.

(d) This section does not prohibit a provider from requiring that a subscriber’s unit be vacated before any contractual entrance fee refund is paid as a result of the subscriber’s election to terminate a continuing care agreement.

(e) (1) If an entrance fee refund is conditioned on the reoccupying of a subscriber’s unit and the unit has not been reoccupied within 9 months of the subscriber’s death or the date of the contract termination, a provider shall submit a written report to the subscriber or the subscriber’s beneficiary stating:

(i) that the unit has not been reoccupied; and

(ii) the efforts the provider has made to reoccupy the unit.

(2) After the provider submitted the report required under paragraph (1) of this subsection, the provider shall submit an updated written report to the subscriber or the subscriber’s beneficiary every 6 months until the subscriber’s unit has been reoccupied.
Md. Code, Human Services § 10-1004 — MD Code / Article ghu / Title 10 / Subtitle 10 / Section 10-1004
§10–1004.
Status: in_force

The Program shall, using its available resources, provide:

(1) options counseling;

(2) assistance concerning aging and disability issues and long–term services and supports planning;

(3) written materials regarding the availability of Program services;

(4) a public database, which can be accessed and searched on the Internet, of resources and services that could be useful to:

(i) individuals who may need long–term services and supports;

(ii) caregivers of individuals who need long–term services and supports; and

(iii) individuals involved in long–term services and supports planning; and

(5) other related services necessary for the Program’s success.
Md. Code, Insurance § 10-112 — MD Code / Article gin / Title 10 / Subtitle 1 / Section 10-112
§10–112.
Status: in_force

(a) (1) The Commissioner shall issue a license in a kind or subdivision of insurance or a combination of kinds or subdivisions of insurance to each applicant who meets the requirements of this subtitle.

(2) An applicant may qualify for a license in one or more of the following kinds of insurance:

(i) life insurance;

(ii) accident and health or sickness insurance;

(iii) property insurance;

(iv) casualty insurance;

(v) variable life and variable annuity products;

(vi) personal lines of property and casualty insurance;

(vii) limited line credit insurance; and

(viii) any other kind or subdivision of insurance permitted under State law or regulations.

(b) A license shall contain:

(1) the licensee’s name, address, and personal identification number;

(2) the date of issuance;

(3) the kind or subdivision of insurance or combination of kinds or subdivisions of insurance for which the licensee is authorized to act as an insurance producer;

(4) the expiration date; and

(5) any other information that the Commissioner considers necessary.

(c) (1) To help the Department of Assessments and Taxation in identifying new businesses in the State, by August 31 of each year the Commissioner shall provide to the Department of Assessments and Taxation a list of insurance producers that were issued licenses during the previous fiscal year.

(2) The list shall include:

(i) the name and mailing address of each person issued a license; and

(ii) the federal tax identification number of each person or, if the person does not have a federal tax identification number, the Social Security number of the person.

(3) The Commissioner shall provide the list free of charge.
Md. Code, Real Property § 10-305 — MD Code / Article grp / Title 10 / Subtitle 3 / Section 10-305
§10–305.
Status: in_force

(a) If a person willfully and knowingly fails to obtain and maintain a corporate surety bond or irrevocable letter of credit or to hold sums of money in an escrow account as required under this subtitle, the person is guilty of a felony and, on conviction, shall make restitution to the purchaser as determined by the court, and be subject to a fine not exceeding $10,000 or imprisonment not exceeding 15 years or both.

(b) In addition to any other penalty or relief afforded by law or equity, any conduct that fails to comply with this subtitle is an unfair or deceptive trade practice within the meaning of Title 13 of the Commercial Law Article and is subject to all of the provisions of that title except § 13-411 of the Commercial Law Article.

(c) Any officer, director, or employee of a corporation, who knowingly participates in any act or omission which is part of the violation, is subject to the penalties of this section.
Md. Code, Business Regulation § 10-304 — MD Code / Article gbr / Title 10 / Subtitle 3 / Section 10-304
§10–304.
Status: in_force

(a) The Comptroller may not issue a certificate of registration to a retail service station dealer who markets motor fuel through a retail service station altered, enlarged, or structurally modified after July 1, 1977, unless:

(1) the station contains an enclosed work area where the service of motor vehicles is offered to customers regardless of whether motor fuel is bought; and

(2) the services offered include a battery charge, lubrication, oil change, tire repair, and replacement of accessories such as fan belts, radiator hoses, or wiper blades.

(b) Notwithstanding subsection (a) of this section, the Comptroller may issue a certificate of registration to a retail service station dealer who markets motor fuel through:

(1) a retail service station that, before it is altered, enlarged, or structurally modified, lacks an enclosed work area; or

(2) a retail service station that is altered, enlarged, or structurally modified if the owner and retail service station dealer agree to the elimination of an enclosed work area.
Md. Code, State Government § 10-602 — MD Code / Article gsg / Title 10 / Subtitle 6 / Section 10-602
§10–602.
Status: in_force

(a) The head of each department and each independent unit shall designate, from among its staff, a forms management officer for the department or independent unit.

(b) The forms management officer shall:

(1) subject to the approval of the Division:

(i) keep a current plan for the management of the forms that the unit uses; and

(ii) administer the plan; and

(2) submit the plan, including each revision, to the Division.
Md. Code, Human Services § 10-910 — MD Code / Article ghu / Title 10 / Subtitle 9 / Section 10-910
§10–910.
Status: in_force

(a) In accordance with 42 U.S.C. § 3058g(j)(1), a person may not willfully interfere with an ombudsman’s performance of an official duty.

(b) A person may not retaliate or make reprisals with respect to any person who filed a complaint with, or provided information to, an ombudsman.

(c) A person who violates this section is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,500.
Md. Code, Family Law § 10-216 — MD Code / Article gfl / Title 10 / Subtitle 2 / Section 10-216
§10–216.
Status: in_force

(a) The clerk of the court shall keep a docket known as the “domestic information docket”.

(b) The domestic information docket shall contain the records and orders of each case brought under this Part II of this subtitle.
Md. Code, Labor and Employment § 10-215 — MD Code / Article gle / Title 10 / Subtitle 2 / Section 10-215
§10–215.
Status: in_force

The State Treasurer shall keep the Fund as a special indemnity fund.
Md. Code, Insurance § 10-810 — MD Code / Article gin / Title 10 / Subtitle 8 / Section 10-810
§10–810.
Status: in_force

(a) The Commissioner may suspend, revoke, or refuse to renew a limited lines license issued under this subtitle after notice and opportunity for a hearing under Title 2, Subtitle 2 of this article if the self–service storage producer or an employee or authorized representative of the self–service storage producer who offers or sells limited lines insurance on behalf of the self–service storage producer has:

(1) willfully violated this article or another law of the State that relates to insurance;

(2) operated without a limited lines license as required under this subtitle;

(3) failed to provide the disclosures required under § 10–806 of this subtitle;

(4) offered or sold unapproved insurance products;

(5) failed to train employees or authorized representatives as required under § 10–808 of this subtitle; or

(6) misrepresented pertinent facts or policy provisions concerning a policy for a self–service storage facility.

(b) Instead of, or in addition to, suspending or revoking a limited lines license issued under this subtitle, the Commissioner may:

(1) impose on the self–service storage producer a penalty of not more than $2,500 for each violation of this subtitle; and

(2) require that restitution be made to any person who has suffered financial injury because of a violation of this subtitle.
Md. Code, Agriculture § 10-302 — MD Code / Article gag / Title 10 / Subtitle 3 / Section 10-302
§10–302.
Status: in_force

(a) The Board annually shall elect a chairman from among its members. Meetings of the Board shall be held at the times and places designated by the chairman or the Secretary by notice to the members. Six members constitute a quorum, but any action of the Board requires assent of a majority of the members.

(b) The Board shall keep a complete record of its proceedings.

(c) The Board, subject to the approval of the Secretary, may employ clerks, stenographers, field representatives, assistants, and other employees it deems necessary in order to perform its duties and exercise its powers as provided in the State budget. The Board shall establish a permanent office and shall be supplied with all appliances and incidentals necessary for the proper discharge of its duties. The salaries or compensation of all clerks, stenographers, field representatives, assistants, and other employees of the Board, and the cost of maintaining and supplying the permanent office of the Board shall be paid from funds provided in the State budget.