Allowing an individual, under certain circumstances, to itemize deductions to compute Maryland taxable income whether or not the individual itemizes deductions on the individual's federal income tax return; providing that Maryland itemized deductions shall be determined in a certain manner for an individual who does not itemize deductions on the individual's federal income tax return; and applying the Act to taxable years beginning after December 31, 2017.
Bill File Type: Regular
Effective Date(s): July 1, 2018
( 10-217, 10-218 )
Last Updated: 2/3/2020 2:30 PM