About Statutes

This page accesses the Code of Maryland (Statutes) and the Maryland Municipal Charters and Resolutions as compiled and maintained by the Department of Legislative Services.

The Code is arranged by and organized into “Articles” (e.g. Transportation Article), which are further subdivided into “titles”, “subtitles”, “sections”, “subsections”, “paragraphs”, subparagraphs”, etc.

Note that the “official” compilation of the laws (Chapters) enacted at each session of the General Assembly is published by the State as the “Laws of Maryland”, commonly referred to as the “Session Laws”. The Session Laws for each session are compiled chronologically by chapter number and serve as the source law from which the statutes accessed here are derived.

While the “Laws of Maryland” (Session Laws) constitute the official laws of the State, this Code and the annotated versions noted below are accepted as “evidence” of the law in all State courts and by all public offices and officials (See § 10-201 of the Courts & Judicial Proceedings Article). However, in the event of a conflict between the Code and the Session Laws, the Session Laws prevail.

Note: Annotated versions of the Code, published by LexisNexis and West, are available in book and online formats. These Annotated Codes include references to case law, related citations, and explanatory notations.

The Municipal Charters are updated each year by incorporating all charter resolutions received by the Department through May 31 of that year. Individual Municipal Resolutions are published to the General Assembly website as they are received by the Department.

Statute Text

Article - Tax - General
(a)    (1)    (i)   Except as otherwise provided in this subsection, an individual may elect to use the standard deduction to compute Maryland taxable income whether or not the individual itemizes deductions on the individual’s federal income tax return in determining federal taxable income.
(ii)   If an individual elects to use the standard deduction on the federal income tax return, the individual may not take any itemized deduction in § 10-218 of this subtitle.
(2)   A fiduciary may not use the standard deduction.
(b)   Subject to the limitation in subsection (c) of this section, the standard deduction for an individual is an amount equal to 15% of the individual’s Maryland adjusted gross income.
(c)    (1)   For an individual other than one described in paragraphs (2) and (3) of this subsection, the standard deduction:
(i)   may not be less than $1,500; and
(ii)   may not exceed $2,000.
(2)   For an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse, the standard deduction:
(i)   may not be less than $3,000; and
(ii)   may not exceed $4,000.
(3)   For spouses on a joint return, the standard deduction:
(i)   may not be less than $3,000; and
(ii)   may not exceed $4,000.