Ch. 394                                           LAWS OF MARYLAND

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

2-106.

(b) (1) The Comptroller shall prepare [income tax] tables
AT LEAST ONE OF THE TYPES OF TABLES DESCRIBED IN PARAGRAPH (2) OF
THIS SUBSECTION [that] TO show the income tax for an individual.

(2) THE COMPTROLLER MAY ELECT TO PREPARE:

(I)  TABLES BASED ON MARYLAND ADJUSTED GROSS
INCOME FOR AN INDIVIDUAL who takes a BASIC INDIVIDUALS WHO TAKE
THE standard deduction THAT [in computing the income tax.

(2)  The income tax tables shall] provide for:

[(i)] 1. income intervals not exceeding $100
for MARYLAND adjusted gross income up to $50,000; and

[(ii)] 2. the State income tax due for each
income interval after adjustments are made for THE BASIS standard
[deductions] DEDUCTION and exemptions; OR

(II)  TABLES BASED ON MARYLAND TAXABLE INCOME
THAT PROVIDE FOR:

1.   INCOME INTERVALS NOT EXCEEDING $100
FOR MARYLAND TAXABLE INCOME UP TO $50,000; AND

2.  THE STATE INCOME TAX DUE FOR EACH
INCOME INTERVAL.

(3)  The State income tax for each interval is the
whole dollar amount of tax for the income that is at the midway
point of the interval.

10-217.

(b) (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:

(I)   the individual's spouse uses the standard
deduction or the income tax table as provided in § 10-602(A) of
this title; OR

(II)  THE INDIVIDUAL'S SPOUSE USES THE STANDARD
DEDUCTION IF THE COMPTROLLER ELECTS TO PREPARE INCOME TAX TABLES
BASED ON MARYLAND TAXABLE INCOME.

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