Ch. 2                                       1992 LAWS OF MARYLAND

[(3)](2) A fiduciary may not use the standard deduction.

10-804.

(e) Each person required under this subtitle to file an income tax return or
estimated income tax declaration or return shall:

(3) attach to an income tax return or otherwise file with the Comptroller any
records or statements that the Comptroller requires, including:

(i) for an individual who has income tax withheld from salary, wages,
or other compensation for personal services, or other payments, a copy of the statement
from the person who withholds the tax that states:

1.       the amount of salary, wages, or other compensation for
personal services paid and the income tax withheld; or

2.       the amount of payments made and the income tax withheld;
AND

(ii) a copy of the federal income tax return:

1.       for a corporation; and

2.       if the Comptroller requests, for an individual [; and

(iii) for a married couple who files a joint federal income tax return and
elects to file separate income tax returns under this title, a schedule that reconciles the
separate income and deductions of each spouse to the joint federal adjusted gross income
and deductions shown on the federal return].

10-807.

A husband and wife [may] WHO FILE A JOINT FEDERAL INCOME TAX
RETURN SHALL file a joint MARYLAND income tax return.

SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

Article - Tax - General

10-105.

(a) The State income tax rate for an individual is:

(1)     2% of Maryland taxable income of $1 through $1,000:

(2)     3% of Maryland taxable income of $1,001 through $2,000:

(3)     4% of Maryland taxable income of $2,001 through $3,000: [and] .

(4)     5% of Maryland taxable income [in excess of $3,000] OF $3,001
THROUGH THE APPLICABLE DOLLAR AMOUNT DETERMINED UNDER
SUBSECTION (D) OF THIS SECTION; AND

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