Section 10-218 - Itemized deductions - In general. - Maryland Statutes

§ 10-218. Itemized deductions - In general.
 

(a)  In general.- Only an individual who itemizes deductions on the individual's federal income tax return may elect to itemize deductions on the individual's income tax return. 

(b)  Limitations.- An individual who elects to itemize deductions is allowed as a deduction the sum of the individual's federal itemized deductions: 

(1) limited and reduced as required under the Internal Revenue Code; 

(2) further reduced by any amount deducted under § 170 of the Internal Revenue Code for contributions of a preservation or conservation easement for which a credit is claimed under § 10-723 of this title; and 

(3) further reduced by the amount claimed as taxes on income paid to a state or political subdivision of a state, after subtracting a pro rata portion of the reduction to itemized deductions required under § 68 of the Internal Revenue Code. 
 

[An. Code 1957, art. 81, § 281; 1988, ch. 2, § 1; 1991, ch. 487, § 5; 1993, ch. 255; 2001, ch. 29, § 5; ch. 676.]