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V. The Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification Program. $3,500 for each taxpayer who is a qualifying volunteer as certified by a Maryland fire, police, rescue or emergency medical services organization. $3,500 for each taxpayer who is a qualifying member of the U.S. Coast Guard Auxiliary as certified by the organization. Attach a copy of the certification.
W. Purchase cost of certain poultry or livestock manure spreading equipment as certified by the Maryland Department of Agriculture. Attach a copy of the certification. X. Up to $2,500 per contract purchased for advanced tuition payments made to the Maryland Prepaid College Trust and up to $2,500 per taxpayer per beneficiary contributed under the Maryland College Investment Plan. Y. Any income of an individual that is related to tangible or intangible property that was seized, misappropriated or lost as a result of the actions or policies of Nazi Germany towards a Holocaust victim. Z. Expenses incurred to buy and install handrails in an existing elevator in a healthcare facility or other building in which at least 50% of the space is used for medical purposes. AA. Payments from a pension system to the surviving spouse or other beneficiary of a law enforcement officer or firefighter whose death arises out of or in the course of their employment. BB. Net subtraction modification to Maryland taxable income when claiming the federal depreciation allowances from which the State of Maryland has decoupled. CC. Net subtraction modification to Maryland taxable income when the federal special 5-year carry-back period was used for a net operating loss under the Job Creation and Worker Assistance Act of 2002 (JCWAA) compared to Maryland taxable income without regard to JCWAA provisions. DD. Income derived within an arts and entertainment district by a qualifying residing artist from the publication, production, or sale of an artistic work that the artist wrote, composed or executed.
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