Ch. 13

LAWS OF MARYLAND.

(II) THE ADDITIONAL STANDARD DEDUCTION ALLOWED
UNDER PARAGRAPH (4) OF THIS SUBSECTION.

(3) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II.) OF
THIS PARAGRAPH, THE BASIC STANDARD DEDUCTION SHALL EQUAL 15
PERCENT OF MARYLAND ADJUSTED GROSS INCOME.

(II) THE BASIC STANDARD DEDUCTION:

1. MAY NOT BE LESS THAN $1,000 ON AN
INDIVIDUAL RETURN IF THE INDIVIDUAL IS NOT A HEAD OF HOUSEHOLD OR
SURVIVING SPOUSE, OR $2,000 ON A JOINT RETURN OR ON AN INDIVIDUAL
RETURN IF THE INDIVIDUAL IS A HEAD OF HOUSEHOLD OR SURVIVING
SPOUSE; AND

2. MAY NOT EXCEED $2,000 ON AN INDIVIDUAL
RETURN IF THE INDIVIDUAL IS NOT A HEAD OF HOUSEHOLD OR SURVIVING
SPOUSE, OR $4,000 ON A JOINT RETURN OR ON AN INDIVIDUAL RETURN IF
THE INDIVIDUAL IS A HEAD OF HOUSEHOLD OR SURVIVING SPOUSE.

(4) THE ADDITIONAL STANDARD DEDUCTION SHALL EQUAL THE
SUM OF EACH ADDITIONAL AMOUNT ALLOWED UNDER SUBSECTION (D) OF
THIS SECTION.

(D) (1) IN THIS SUBSECTION, "BLIND" HAS THE MEANING STATED
IN § 280(C)(15)(IV) OF THIS SUBTITLE.

(2) EACH TAXPAYER SHALL BE ALLOWED THE FOLLOWING
ADDITIONAL AMOUNTS:

(I) $800 IF THE TAXPAYER IS AT LEAST 65 YEARS
OLD ON THE LAST DAY OF THE TAXABLE YEAR; AND

(II) $800 IF THE TAXPAYER IS BLIND ON THE LAST
DAY OF THE TAXABLE YEAR.

(3) IN THE CASE OF A JOINT RETURN, EACH SPOUSE SHALL
BE TREATED AS A SEPARATE TAXPAYER FOR PURPOSES OF DETERMINING THE
ADDITIONAL AMOUNTS ALLOWABLE.

283.

(c) (2) (I) After deducting the cost of any refunds and
the prorated share of the cost of operating the Income Tax
Division, the Comptroller shall pay over the balance to the
appropriate local fiscal authority. All such payment shall be
made by the Comptroller as soon as practicable.

(II) FOR FISCAL YEAR 1988 ONLY, DUE TO THE
UNCERTAINTIES OF THE REVENUE EFFECT OF THE VARIOUS PROVISIONS OF
THE TAX REFORM ACT OF 1986, IN ADDITION TO THE AMOUNTS PROVIDED
FOR IN SUBPARAGRAPH (I) OF THIS PARAGRAPH, THE COMPTROLLER SHALL

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