Md. Code Ann., Tax-Gen. § 10-201 – Calculation of individual taxable income

(1) the exemptions allowed under Part III of this subtitle; and
(2) the deductions allowed under Part IV of this subtitle.

An individual shall calculate Maryland taxable income by subtracting from the individual's Maryland adjusted gross income calculated under Part II of this subtitle an amount that equals:

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989.