Providing a Maryland income tax subtraction modification for amounts received by an individual under the Janet L. Hoffman Loan Assistance Repayment Program; requiring the Maryland Higher Education Commission to examine restructuring the Program as a program under which loans qualifying for special federal income tax treatment would be made and the indebtedness forgiven under circumstances so that the amount of the indebtedness discharged would be excluded from gross income of the recipient for federal income tax purposes; etc.