WILLIAM DONALD SCHAEFER, Governor

Ch. 394

10-602.

(A)  Except for a fiduciary, A [an individual who is a]
resident may elect to compute State income tax for a taxable year
from tax tables that the Comptroller has prepared BASED ON
MARYLAND ADJUSTED GROSS INCOME: [, if:]

(1)  IF the individual:

(i) reports income on a cash basis;

(ii) files a return for the full calendar year;

(iii) has Maryland adjusted gross income of
$50,000 or less; and

(iv) does not claim credit for tax paid on
income to another state; and

(2)   [for a] IF married, THE individual [who lives
with a spouse at any time during the taxable year,] FILES A JOINT
FEDERAL INCOME TAX RETURN AND the spouse FILES A SEPARATE STATE
RETURN USING THE TAX TABLES OR THE STANDARD DEDUCTION UNDER §
10-217(B)(2) OF THIS TITLE[:

(i) does not file a separate return; or

(ii) files a separate return using the tax
tables].

(B)  IF THE COMPTROLLER ELECTS TO PREPARE TAX TABLES BASED
ON MARYLAND TAXABLE INCOME, AN INDIVIDUAL SHALL COMPUTE THE TAX
FOR A TAXABLE YEAR FROM THE TAX TABLES IF THE INDIVIDUAL HAS
MARYLAND TAXABLE INCOME OF $50,000 OR LESS.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989 June 1, 1989 and shall be applicable to
all taxable years beginning after December 31, 1988.

Approved May 19, 1989.

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