808

LAWS OF MARYLAND

Ch. 211

WILLARDS

PITTSVILLE

FRUITLAND

123

90

341

TOTAL

103,760

WORCESTER COUNTY

COUNTY GOVERNMENT
BERLIN
OCEAN CITY
POCOMOKE CITY
SNOW HILL

21,007

570

1,411

840

594

TOTAL

24,422

282.

For all calendar years beginning after December 31,
1950 1978, 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. 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 for by this section shall be in an amount equal to
ten percent (10%) 13 PERCENT of the gross income of the
taxpayer as computed in accordance with the provisions of
this subtitle but in no event shall the standard deduction
exceed [five hundred dollars ($500.00)] $1,500 ON AN
INDIVIDUAL RETURN OR $3,000 ON A JOINT RETURN. In the case
of husband and wife filing a joint return, said return for
the purposes of this section, shall be considered the return
of two taxpayers, however, the ONE TAXPAYER AND THE STANDARD
DEDUCTION PROVIDED IN THIS SECTION MAY NOT EXCEED $3,000T
THE standard deduction provided for in this section shall
not be allowed to either if the net income of one of the
spouses is determined without regard to such standard
deduction or without regard to § 289 hereof, anything to the
contrary in said § 289 notwithstanding. THE CHANGE IN THE
RATE OF STANDARD DEDUCTION TO 13 PERCENT SHALL BE REPEALED
AUTOMATICALLY AND OF NO EFFECT ON JULY 1, 1981, WITHOUT
FURTHER ACTION BY THE GENERAL ASSEMBLY, AT WHICH TIME THE
RATE OF STANDARD DEDUCTION SHALL BE 10 PERCENT.

SECTION

AND BE IT FURTHER ENACTED, That the

provisions of Section 282 of this Act shall take effect for
all taxable years beginning after December 31, 1978.