Income Tax Checkoff for Developmental Disabilities

These Acts establish a checkoff elective on the Maryland individual income tax returns to give taxpayers an option to contribute to the Waiting List Equity Fund which is administered by the Department of Health and Mental Hygiene to provide certain community-based services for individuals with developmental disabilities. The check-off elective shall be designed to allow each spouse on a joint return to separately designate the spouse's contribution. The contribution will first be deducted from the amount of refund that the taxpayer is to receive, if any, and then added to the amount of tax liability that the taxpayer owes.

These Acts take effect July 1, 2010, and shall be applicable to taxable years beginning after December 31, 2009.