A. Pension and disability payments to firemen and policemen for job-related injuries or disabilities (but not more than the amount of such payments included in your total income).

B. Net allowable subtractions from income from pass-through entities.

C. Net subtractions from income reported by a fiduciary.

D. Distributions of accumulated income by a fiduciary, if income tax has been paid by the fiduciary to the State.

E. Profit (without regard to losses) from the sale or exchange of bonds issued by the State or local governments of Maryland.

F. Benefits received from a Keogh plan on which State income tax was paid prior to 1967.

H. Expenses up to $5,000 incurred by a blind person for a reader.

I. Expenses incurred for reforestation or timber stand improvement of commercial forest land.

J. The amount added to taxable income for the use of an official vehicle by a member of a state, county or local police or fire department.

K. Up to $6,000 in expenses incurred by parents to adopt a child with special needs through a public or nonprofit adoption agency and up to $5,000 in expenses incurred by parents to adopt a child without special needs.

L. Purchase and installation costs of certain conservation tillage equipment as certified by the Maryland Department of Agriculture.

M. Deductible artists contribution.

N. Payment received under a fire, rescue, or ambulance personnel length of service award program that is funded by any county or municipal corporation of the State.

O. The value of farm products you donated to a gleaning cooperative as certified by the Maryland Department of Agriculture.

P. Up to $15,000 of military pay that you received while in the active service of any branch of the armed forces and which is attributable to service outside the boundaries of the U.S. or its possessions. If your total military pay exceeds $30,000, you do not qualify for the subtraction.

Q. Unreimbursed vehicle travel expenses for a volunteer fire company; service as a volunteer for a charitable organization whose principal purpose is to provide medical, health or nutritional care; AND assistance for handicapped students at a Maryland community college.

R. Amount of pickup contribution shown on Form 1099R from the state retirement or pension systems included in federal adjusted gross income.

S. The amount of interest and dividend income (including capital gain distributions) of a dependent child which the parent has elected to include in the parents federal gross income under Internal Revenue Code Section 1(g)(7).

T. Payments received from the State of Maryland under Title 12 Subtitle 2 of the Real Property Article.

U. Up to $2,500 of military retirement income received by a qualifying individual during the tax year.

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