Ch. 4

1997 LAWS OF MARYLAND

(B) (1) SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION, FOR PURPOSES
OF DETERMINING THE STATE INCOME TAX OF AN INDIVIDUAL WHOSE FEDERAL
ADJUSTED GROSS INCOME EXCEEDS THE APPLICABLE THRESHOLD AMOUNT
DETERMINED UNDER PARAGRAPH (2) OF THIS SUBSECTION, THE AMOUNT
OTHERWISE ALLOWED FOR EXEMPTIONS UNDER SUBSECTION (A) OF THIS SECTION
SHALL BE REDUCED BY THE APPLICABLE PERCENTAGE DETERMINED UNDER
PARAGRAPH (2) OF THIS SUBSECTION:

(2) (I) THE APPLICABLE THRESHOLD AMOUNT FOR PURPOSES OF
THIS SUBSECTION IS:

1. $150,000 FOR SPOUSES ON A JOINT RETURN OR FOR AN
INDIVIDUAL DESCRIBED IN § 2 OF THE INTERNAL REVENUE CODE AS A HEAD OF
HOUSEHOLD OR A SURVIVING SPOUSE;

2. $75,000 FOR A MARRIED INDIVIDUAL FILING A SEPARATE
RETURN; OR

3. $100,000 FOR AN INDIVIDUAL OTHER THAN ONE
DESCRIBED IN ITEM 1 OR 2 OF THIS SUBPARAGRAPH.

(II) THE APPLICABLE PERCENTAGE FOR PURPOSES OF THIS
SUBSECTION IS THE LESSER OF:

1. 100%; OR

2. 2 PERCENTAGE POINTS FOR EACH $2,500 (OR EACH $1,250
FOR A MARRIED INDIVIDUAL FILING A SEPARATE RETURN), OR FRACTION
THEREOF BY WHICH A TAXPAYER'S FEDERAL ADJUSTED GROSS INCOME FOR A
TAXABLE YEAR EXCEEDS THE APPLICABLE THRESHOLD AMOUNT.

(3) THE REDUCTION UNDER PARAGRAPH (1) OF THIS SUBSECTION MAY
NOT INCREASE AN INDIVIDUAL'S STATE INCOME TAX TO AN AMOUNT GREATER
THAN THE SUM OF:

(I) $90; AND

(II) 5% OF THE AMOUNT BY WHICH THE INDIVIDUAL'S MARYLAND
TAXABLE INCOME CALCULATED WITHOUT THE APPLICATION OF THIS SECTION
EXCEEDS $3,000.

(4) THE REDUCTION UNDER PARAGRAPH (1) OF THIS SUBSECTION DOES
NOT APPLY TO THE DETERMINATION OF THE COUNTY INCOME TAX.

10-224.

(A) THERE IS A TASK FORCE ON MARYLAND'S FISCAL STRUCTURE.

(B) THE TASK FORCE CONSISTS OF THE FOLLOWING 11 MEMBERS:

(1) THREE MEMBERS OF THE SENATE OF MARYLAND, APPOINTED BY
THE PRESIDENT OF THE SENATE;

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