‘ OO. To the extent included in federal adjusted gross income, an amount equal to the amount of the taxpayer's contribution to an employee retirement plan or an individual retirement account, as those terms are defined in paragraph M-1, upon which income taxes have been paid to another jurisdiction. This paragraph does not apply to amounts deducted under paragraph M-1. For purposes of this paragraph, "another jurisdiction" means another state or territory of the United States, a political subdivision of such state or territory and the District of Columbia.’