Maryland Statutes
Part IV - Deductions and Tax Preference Items
Section 10-218 - Itemized Deductions -- in General

(a)    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)    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.

Structure Maryland Statutes