Income Tax - Addition Modifications - Business Stock Gains, Fines, Penalties, and Bonus Depreciation

Providing an addition modification under the Maryland income tax for the gain from the sale or exchange of certain small business stock excluded from federal gross income and a certain amount of fines, penalties, and trade or business expenses; providing certain modifications to the federal adjusted gross income of an individual or federal taxable income of a corporation for Maryland income tax purposes relating to certain deductions under the federal income tax for the depreciation of certain property; etc.