Ch. 13

LAWS OF MARYLAND

SECTION 2. AND BE IT FURTHER ENACTED, That this Act is
declared to be an emergency measure and necessary for the
immediate preservation of the public health and safety and having
been passed by a yea and nay vote supported by three-fifths of
all the members elected to each of the two Houses of the General
Assembly, it shall take effect from the date of its passage.

Approved April 2, 1987.

CHAPTER 13

(House Bill 246)

AN ACT concerning

State Income Tax

FOR the purpose of providing for a supplemental tax credit to the
standard deduction under the Maryland individual income tax;
providing for a tax credit for elderly and blind taxpayers;
providing for a tax credit for certain unreimbursed expenses
for medical care establishing a tax credit against earned
income; and generally relating to the Maryland individual
income tax.

FOR the purpose of repealing a provision relating to itemizing
deductions for State income tax purposes under certain
circumstances; providing, for purposes of determining
Maryland taxable Income , a subtraction from federal adjusted
gross income for a certain portion of certain capital gain
income; including the amount of the subtracted capital gain
in items of tax preference; revising the optional standard
deduction for individuals; providing for a basic standard
deduction for an individual; providing for heads of
households and surviving spouses and their maximum basic
standard deduction amounts; providing for a supplemental tax
credit to the personal and dependent exemptions allowed

under the Maryland individual income tax; providing

additional standard deductions for certain blind and elderly
individuals; establishing a tax credit against earned
income; providing for the calculation of any local income

tax; providing for the distribution of the tax to

municipalities; providing for a certain calculation for
local income tax purposes; altering the amount that an
individual may deduct for certain exemptions for certain
years; including a statement of legislative intent and
requiring recommendations from certain committees; altering
the requirement for a change in the withholding tables;
providing for a payment to certain local governments under
certain circumstances; defining terms; making technical

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