Allowing an individual 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, for an individual who does not itemize deductions on the individual's federal income tax return, Maryland itemized deductions shall be determined as if an individual itemized deductions on the federal income tax return; and applying the Act to taxable years after December 31, 2019.
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( 10-217, 10-218 )
Last Updated: 9/22/2020 2:06 PM