WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Subsection (b)(1)(ii) of this section is revised to
prohibit itemized deductions when the standard
deduction is used.

In subsection (b)(2) of this section, the limitation
"unless the individual's spouse uses the standard
deduction" is substituted for the former limitation
"if the net income of one of the spouses is determined
without regard to such standard deduction", for
clarity.

Also in subsection (b)(2) of this section, the
reference to the "tax table" is substituted for the
former reference to "§ 289", for clarity.
Accordingly, the former phrase "anything to the
contrary in said § 289 notwithstanding" is deleted as
surplusage.

Also in subsection (b)(2) of this section, the
reference to "a married individual who files a joint
federal income tax return" is substituted for the
former reference to "either spouse filing a joint
return", for clarity.

In subsection (b)(3) of this section, the former
cross-references to the definitions of the words
"[i]ndividual" and "[f]iduciary" are deleted as
surplusage.

Defined terms: "Fiduciary" § 10-101
"Income tax" § 1-101 "Individual" § 10-101
"Internal Revenue Code" § 1-101
"Maryland taxable income" § 10-101
"Taxable year" § 10-101

10-218. ITEMIZED DEDUCTIONS —r IN GENERAL.

ONLY AN INDIVIDUAL WHO ITEMIZES DEDUCTIONS ON THE
INDIVIDUAL'S FEDERAL INCOME TAX RETURN MAY ELECT TO ITEMIZE
DEDUCTIONS ON THE INDIVIDUAL'S INCOME TAX RETURN USING THE SUM OF
THE ITEMIZED DEDUCTIONS REDUCED BY THE AMOUNT CLAIMED AS TAXES ON
INCOME PAID TO A STATE OR POLITICAL SUBDIVISION OF A STATE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
281(a).

The word "[o]nly" is substituted for the former word
"[i]f", to conform to the apparent intent of the
General Assembly in repealing former Art. 81, §
281(a-1) by Ch. 13, Acts of 1987. That former
subsection allowed itemized deductions by an
individual who used the standard deductions on the
federal return.

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