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LAWS OF MARYLAND

Ch. 323

CHAPTER 323

(House Bill 298)

AN ACT concerning

Income Tax - Optional Computation Method

FOR the purpose of increasing, for certain calendar years,
the maximum gross income level at which a taxpayer may
elect to use tax tables to determine tax liability; and
providing for preparation of the tables.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 289(a)

Annotated Code of Maryland

(1975 Replacement Volume and 1978 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

289.

(a) In lieu of the regular method of computation
provided by this subtitle, and the payment of the tax
imposed by § 288(a) of this subtitle, an individual
reporting on a cash basis for [the] A calendar year
beginning after [December 31, 1966] DECEMBER 31, 1978, and
whose gross income for such year is [$10,000] $20,000 or
less, may elect to pay the tax shown in tables which the
Comptroller shall prepare, imposing a tax corresponding to
the taxpayer's gross income. Such tables shall divide the
range of gross incomes from $0 to [$10,000] $20,000 into
intervals not to exceed $100, and impose on all gross
incomes within any one such interval the same amount of tax,
equal to the whole number of dollars nearest to the tax
liability of a taxpayer whose gross income is the midpoint
of such interval, taking account of the standard deduction
provided by § 282 hereof and the personal exemptions
provided by § 286 hereof.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979 and shall apply to all
taxable years beginning after December 31, 1978.

Approved May 14, 1979.