PARRIS N. GLENDENING, Governor                          H.B. 1154

Article—Tax—General

10-106.

(a) (1) Each county shall set, by ordinance or resolution, a county income tax
equal to at least 20% but not more than 60%, to be applied to the State income tax for an
individual, MODIFIED AS PROVIDED UNDER SUBSECTION (D) OF THIS SECTION.

(D) FOR PURPOSES OF CALCULATING THE COUNTY INCOME TAX, THE STATE
INCOME TAX SHALL BE DETERMINED BY ALLOWING $1,200 FOR EACH EXEMPTION
ALLOWED UNDER § 10-211(1) AND (2) OF THIS TITLE INSTEAD OF THE AMOUNT
PROVIDED UNDER § 10-211(1) AND (2).

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) [$1,200] for each exemption that the individual may deduct in the
taxable year to determine federal taxable income under § 151 of the Internal Revenue

Code:

(I) $1,500 FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,

1995 BUT BEFORE JANUARY 1, 1997;

(II) $1,750 FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,

1996 BUT BEFORE JANUARY 1, 1998; AND

(III) $2,000 FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,

1997;

(2) [an additional $1,200] 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, AN
ADDITIONAL;

(I) $1,500 FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,

1995 BUT BEFORE JANUARY 1, 1997;

(II) $1,750 FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,

1996 BUT BEFORE JANUARY 1, 1998; AND

(III) $2,000 FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31,

1997;

(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, on the last day of the taxable year,
is a blind individual, as described in § 10-208(c) of this subtitle.

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

Article—Tax—General

- 4305 -