§ 10-218. Itemized deductions -- In general

   (a) In general. -- 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) Limitations. -- 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.

HISTORY: An. Code 1957, art. 81, § 281; 1988, ch. 2, § 1; 1991, ch. 487, § 5; 1993, ch. 255; 2001, ch. 29, § 5; ch. 676.