Martin O'Malley, Governor

Ch. 3

modified Maryland adjusted gross income of the spouse with the lesser modified
Maryland adjusted gross income for the taxable year.

10-211.

(A) Whether EXCEPT AS PROVIDED IN SUBSECTION (B) OF THIS
SECTION. 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)       $2,400 $2,600 $3,200 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) $1,750 for a taxable year beginning after December 31, 1997
but before January 1, 1999;

(ii) $1,850 for a taxable year beginning after December 31, 1998
but before January 1, 2000;

(iii) $1,850 for a taxable year beginning after December 31, 1999
but before January 1, 2001;

(iv) $2,100 for a taxable year beginning after December 31, 2000
but before January 1, 2002; and

(v) $2,400 for a taxable year beginning after December 31,
2001];

(2)       AN ADDITIONAL $2,100 $2,600 $3.200 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) $1,750 for a taxable year beginning after December 31, 1997
but before January 1, 1999;

(ii) $1,850 for a taxable year beginning after December 31, 1998
but before January 1, 2000;

(iii) $1,850 for a taxable year beginning after December 31, 1999
but before January 1, 2001;

(iv) $2,100 for a taxable year beginning after December 31, 2000
but before January 1, 2002; and

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