1008

LAWS OF MARYLAND

Ch. 322

(a)   In the case of a single person, or a married
person not living with husband or wife, eight hundred
dollars ($800); in the case of a married person living with
husband or wife, one thousand six hundred dollars ($1,600).
A husband and wife living together shall together be
entitled to but one exemption of one thousand six hundred
dollars ($1,600); if such husband and wife file separate
returns one exemption of eight hundred dollars ($800) shall
be taken by each.

(b)   For calendar years beginning after December 31,
1954, eight hundred dollars ($800) for each person who is
dependent as herein defined. The term "dependent" means
any of the following persons who have a gross income under
$500.00 per year, and over half of whose support, for the
calendar year in which the taxable year of the taxpayer
begins, was received from the taxpayer.

(A)   A son or daughter of the taxpayer, or a
descendant of either,

(B)   A stepson or stepdaughter of the taxpayer,

(C)   A brother, sister, stepbrother, or
stepsister of the taxpayer,

(D)   A father or mother of the taxpayer, or an
ancestor of either,

(E)   A stepfather or stepmother of the taxpayer,

(F)   A son or daughter of a brother or sister of
the taxpayer,

(G)   A brother or sister of the father or mother
of the taxpayer,

(H) A son-in-law, daughter-in-law,
father-in-law, mother-in-law, brother-in-law, or
sister-in-law of the taxpayer,

(I) A foster son or foster daughter of the
taxpayer.

As used in this subsection, the terms "brother" and
"sister" include a brother or sister by the half-blood. A
foster child who is actually supported and maintained by the
taxpayer shall be considered a child of such person for the
purposes of this section. For the purposes of determining
whether any of the foregoing relationships exist, a legally
adopted child of a person shall be considered a child of
such person by blood. The term "dependent" does not
include any individual who is a citizen or subject of a
foreign country unless such individual is a resident of the
United States or of a country contiguous to the United
States.