§ 10-211. Individuals other than fiduciaries

   (a) In general. -- 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) $ 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;

   (2) an additional $ 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;

   (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.

(b) Individuals, married couples, or individual head of household or surviving spouse with income above certain limits. --

   (1) If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $ 100,000, the amount allowed for each exemption under subsection (a)(1) or (2) of this section is limited to:

      (i) $ 1,600 if federal adjusted gross income for the taxable year does not exceed $ 125,000;

      (ii) $ 800 if federal adjusted gross income for the taxable year is greater than $ 125,000 but not greater than $ 150,000; and

      (iii) $ 0 if federal adjusted gross income for the taxable year is greater than $ 150,000.

   (2) If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $ 150,000, the amount allowed for each exemption under subsection (a)(1) or (2) of this section is limited to:

      (i) $ 1,600 if federal adjusted gross income for the taxable year does not exceed $ 175,000;

      (ii) $ 800 if federal adjusted gross income for the taxable year is greater than $ 175,000 but not greater than $ 200,000; and

      (iii) $ 0 if federal adjusted gross income for the taxable year is greater than $ 200,000.

HISTORY: An. Code 1957, art. 81, § 286; 1988, ch. 2, § 1; 1989, ch. 8, § 2, 3; ch. 9, § 2, 3; 1993, ch. 5, § 1; 1997, ch. 4, § 1; 1998, ch. 4; 2007 Sp. Sess., ch. 3, § 1; 2008, chs. 36, 692; 2012 1st Sp. Sess., ch. 2, § 1.