1200

LAWS OF MARYLAND

Ch. 144

Approved April 28, 1981.

CHAPTER 145

(House Bill 85)

AN ACT concerning

Income Tax - Optional Standard Deductions

FOR the purpose of clarifying the income base on which to
compute the optional standard deduction for individual
taxpayers; and defining a term.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 282

Annotated Code of Maryland

(1975 Replacement Volume and 1980 Supplement)

(1980 Replacement Volume)

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be repealed, amended, or enacted to read as follows: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

282.

(A) 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 MARYLAND ADJUSTED 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