<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".32" citation="COMAR 07.03.17.32" title_num="07" subtitle_num="03" chapter_num="17" heading="Earned Income and Self-Employment Deductions.">
  <paragraph num="A.">
    <text>Earned Income Deduction. The local department:</text>
    <paragraph num="(1)">
      <text>Shall allow a deduction from income in the amount of 20 percent of any gross earned income; and</text>
    </paragraph>
    <paragraph num="(2)">
      <text>May not include in the calculation of the earned income deduction any earnings excluded under Regulation .39B of this chapter.</text>
    </paragraph>
  </paragraph>
  <paragraph num="B.">
    <text>The local department shall allow a deduction from self-employment income as described in Regulation .39B of this chapter.</text>
  </paragraph>
</regulation>