WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(II) AN ADDITIONAL EXEMPTION FOR EACH $1,100 OF
THE EXCESS OF THE TOTAL OF ESTIMATED ITEMIZED DEDUCTIONS, ALIMONY
PAYMENTS, ALLOWABLE CHILD CARE EXPENSES, QUALIFIED RETIREMENT
CONTRIBUTIONS, BUSINESS LOSSES, MOVING EXPENSES, AND EMPLOYER
BUSINESS EXPENSES OVER THE STANDARD DEDUCTION ALLOWANCE.

REVISOR'S NOTE: Subsections (a), (b)(2), and (c) of this
section are new language derived without substantive
change from former Art. 81, § 312(f)(2) and the first
and third sentences of (1).

Subsection (b)(1) of this section is new language
added to state expressly that a valid exemption
certificate governs the exemptions for withholding
purposes.

In subsections (a) and (b)(2) of this section, the
word "employee" is substituted for references to
"[e]very individual upon whose salary, wages or
compensation such a tax is to be imposed" and "an
individual", respectively, for clarity.

In subsection (a) of this section, the former phrase
"on a form to be provided by the Comptroller of the
Treasury for that purpose" is deleted as unnecessary
in light of § 2-104 of this article.

In subsection (b)(2) of this section, the former
reference to withholding based on a "single person" is
deleted as unnecessary since there is no distinction
between withholding for a single or married taxpayer.

Also in subsection (b)(2) of this section, the former
reference to the invalid exemption certificate as
being considered a "nullity" is deleted as redundant.

Also in subsection (b)(2) of this section, the former
phrase "in accordance with the tables provided by the
Comptroller of the Treasury" is deleted as surplusage
in light of § 10-908(a) of this subtitle.

In the introductory language of subsection (c)(2) of
this section, the former reference to a certificate as
a "false or fraudulent statement within the meaning of
this subsection" is deleted as unnecessary in light of
the word "invalid" and subsection (c)(1) of this
section.

In subsection (c)(2)(ii)     of this section, the

exemption of "$1,100" is   substituted for the former

amount of "$800" to reflect  the amount allowable under
§ 10-211 of this title.

Defined terms: "Comptroller" § 1-101

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