908

LAWS OF MARYLAND

Ch. 143

282.

For all calendar years beginning after December 31,
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
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 $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 one taxpayer and the standard deduction provided in this
section may not exceed $3,000. 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deduction to 13 percent shall be repealed automatically and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 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved April 22, 1980.

CHAPTER 144

(Senate Bill 949)

AN ACT concerning

Driving While Intoxicated, Ability Impaired, or
Under the Influence of Drugs and Alcohol

FOR the purpose of clarifying that under certain
circumstances a person may not drive or attempt to
drive a vehicle under the influence of any drug,
combination of drugs, or a combination of one or more
drugs and alcohol.