WILLIAM DONALD SCHAEFER, Governor

Ch. 8

[(d)] (C) (1) For an individual other than one described in
paragraphs (2) and (3) of this subsection, the [basic] standard
deduction:

(i) may not be less than [$1,000] $1,500; and

(ii) may not exceed $2,000.

(2)  For an individual described in § 2 of the
Internal Revenue Code as a head of household or as a surviving
spouse, the [basic] standard deduction:

(i) may not be less than [$2,000] $3,000; and

(ii) may not exceed $4,000.

(3)  For spouses on a joint return, the [basic]
standard deduction:

(i) may not be less than [$2,000] $3,000; and

(ii) may not exceed $4,000.

[(e) The additional standard deduction for each individual,
including each spouse on a joint return, is the sum of:

(1)  $800 for each individual who, on the last day of
the taxable year, is at least 65 years old; and

(2)  $800 for each individual who, on the last day of
the taxable year, is a blind individual, as described in §
10-207(c) of this subtitle.]

Chapter 423 of the Acts of 1988

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect January 1, 1989 and shall remain effective until
[January 1] JULY 1, 1990, and on [January 1] JULY 1, 1990, with
no further action required by the General Assembly, this Act
shall be abrogated and of no further force and effect.

SECTION 2. 3. AND BE IT FURTHER ENACTED, That the Laws of
Maryland read as follows:

Article - Tax - General

10-211.

Whether or not a federal return is filed, to determine
Maryland taxable income, an individual other than a fiduciary may
deduct as an exemption:

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