PolicyEngine / PolicyEngine/policyengine-us

Reference MD legal code for decoupling provisions

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states/md
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Description

This came up in the MD child and dependent care subtraction, which decoupled from the federal CDCC parameters.

It's defined in [§ 10-108. Amendments to the Internal Revenue Code](https://govt.westlaw.com/mdc/Document/NCA55A630CE4811EB825FC22BFCF76B4F?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default))

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