Ch. 256

1993 LAWS OF MARYLAND

a subtraction modification to certain two-income married couples filing joint
returns; making a stylistic change; providing for the effective date and application of
this Act; providing a contingent codification; and generally relating to a subtraction
modification under the income tax for two-income married couples filing joint
returns.

BY repealing and reenacting, with amendments,                         

Article - Tax - General
Section 10-105(d) and 10-207(s)
Annotated Code of Maryland
(1988 Volume and 1992 Supplement)

BY repealing and reenacting, with amendments,

Article - Tax - General

Section 10-207(s)

Annotated Code of Maryland

(1988 Volume and 1992 Supplement)

(As enacted by Chapter 2 of the Acts of the General Assembly of the First Special
Session of 1992)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF

MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-105.

(d) For purposes of this section and [§§ 10-106(d) and 10-207(s)] § 10-106(D) of
this title, the applicable dollar amount is:

(1)     for spouses filing a joint return or for a surviving spouse or head of
household as defined under § 2 of the Internal Revenue Code, $150,000; and

(2)     for an individual other than one described in item (1) of this subsection,
$100,000.

10-207.

(s) (1) IN THIS SUBSECTION, "MODIFIED MARYLAND ADJUSTED GROSS
INCOME" MEANS MARYLAND ADJUSTED GROSS INCOME DETERMINED SEPARATELY
FOR EACH SPOUSE ON A JOINT RETURN WITHOUT REGARD TO THE SUBTRACTION
ALLOWED UNDER THIS SUBSECTION.

[(1)](2) Subject to the limitation under paragraph [(2)] (3) of this
subsection, for a [two-earner] TWO-INCOME married couple filing a joint return, the
subtraction under subsection (a) of this section includes the [salary, wages, and other
compensation for personal services] MODIFIED MARYLAND ADJUSTED GROSS
INCOME of the spouse with the [lower salary, wages, and other compensation for
personal services] LESSER MODIFIED MARYLAND ADJUSTED GROSS INCOME for the
taxable year.

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