Providing a subtraction modification under the Maryland income tax for the costs of health insurance and other medical expenses incurred by an individual on behalf of another individual; providing that the subtraction may not be claimed for any deductible costs or any pre-tax health insurance premiums or other pre-tax health benefit; providing that the subtraction may not exceed $5,000 for any taxable year; applying the Act to tax years after December 31, 2006; etc.