Ch. 9

LAWS OF MARYLAND

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:

(1)  $1,100 for each exemption that the individual may
deduct in the taxable year to determine federal taxable income
under § 151 of the Internal Revenue Code; [and]

(2)  an additional $1,100 for each dependent, as
defined in § 152 of the Internal Revenue Code, who is at least 65
years old on the last day of the taxable year;

(3)  AN ADDITIONAL $1,000 IF THE INDIVIDUAL, ON THE
LAST DAY OF THE TAXABLE YEAR, IS AT LEAST 65 YEARS OLD; AND

(4)  AN ADDITIONAL $1,000 IF THE INDIVIDUAL IS, ON THE
LAST DAY OF THE TAXABLE YEAR, IS A BLIND INDIVIDUAL, AS DESCRIBED
IN § 10-207(C) OF THIS SUBTITLE.

10-217.

(a) {In this section, "standard deduction" means the sum of
the amounts allowed under this section for:

(1)  the basic standard deduction; and

(2)   the additional standard deduction.

(b)] (1) (i) Except as otherwise provided in this
subsection, an individual may elect to use the standard deduction
to compute Maryland taxable income whether or not the individual
itemizes deductions on the individual's federal income tax return
in determining federal taxable income.

(ii) If an individual elects to use the
standard deduction on the federal income tax return, the
individual may not take any itemized deduction in § 10-218 of
this subtitle.

(2)  A married individual who files a joint federal
income tax return may not use the standard deduction on a
separate income tax return for the State unless the individual's
spouse uses the standard deduction or the income tax table as
provided in § 10-602 of this title.

(3)  A fiduciary may not use the standard deduction.

[(c)] (B) Subject to the limitation in subsection [(d)] (C)
of this section, the [basic] standard deduction for an individual
is an amount equal to 15% of the individual's Maryland adjusted
gross income.

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