Allowing a subtraction modification under the Maryland income tax for certain tolls paid through the use of the E-ZPass Maryland program; providing that the subtraction modification does not apply unless the amount of qualified toll expenses incurred by the taxpayer during the taxable year equals or exceeds $300; requiring a taxpayer to submit proof of the amount of toll charges paid during the taxable year to qualify for the subtraction modification; applying the Act to taxable years beginning after December 31, 2019; etc.