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LAWS OF MARYLAND

[Ch. 71

CHAPTER 71

(Senate Bill 26)

AN ACT concerning

Income Tax - Optional Standard Deductions and Computation

FOR the purpose of permitting an individual to change his
or her election of the optional standard deduction
and his or her election or non-election of the
optional method of computation after the return has
been filed.

BY repealing and re-enacting, with amendments,

Article 81 — Revenue and Taxes

Section 282 and 289

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Sections 282 and 289 of Article 81 -
Revenue and Taxes, of the Annotated Code of Maryland
(1969 Replacement Volume and 1974 Supplement) be and they
are hereby repealed and re-enacted, with amendments, to
read as follows:

Article 81 — Revenue and Taxes

282.

For all calendar years beginning after December 31,
1950, and for all fiscal years ending after said date, an
individual, excluding, however, fiduciaries to the extent
included under subsection (e) and defined under
subsection (f) of § 279 of this subtitle, shall be
allowed a standard deduction, which shall be allowed only
if the individual elects to claim it [and the filing of a
return by use of the optional standard deduction herein
provided shall constitute such election and said return
and method of filing shall be final and irrevocable for
the particular taxable year], Where the individual
elects to claim the optional standard deduction here
provided, such deduction shall be in lieu of all itemized
deductions provided for in $ 281. The standard
deduction herein provided for shall not be in lieu of the
deductions permitted under federal law in arriving at
adjusted gross income. The standard deduction provided