1. (a) Subject to the provisions of this section, an individual may deduct an exemption for:

   1. (1) the taxpayer;

   2. (2) the spouse of the taxpayer if:

      1. (i) a joint return is not made by the taxpayer and the spouse; and
      2. (ii) the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not a dependent of another taxpayer; and
   3. (3) each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.

2. (b) Except as provided in subsection (c) 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. (1) $3,200 for each exemption that the individual may deduct under subsection (a) of this section;
   2. (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. (3) an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and
   4. (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.

3. (c)

   1. (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 (b)(1) or (2) of this section is limited to:

      1. (i) $1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;
      2. (ii) $800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and
      3. (iii) $0 if federal adjusted gross income for the taxable year is greater than $150,000.

   2. (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 (b)(1) or (2) of this section is limited to:

      1. (i) $1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;
      2. (ii) $800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and
      3. (iii) $0 if federal adjusted gross income for the taxable year is greater than $200,000.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 8, §§ 2, 3; Acts 1989, c. 9, §§ 2, 3; Acts 1993, c. 5, § 1; Acts 1997, c. 4, § 1, eff. July 1, 1997; Acts 1998, c. 4, § 1, eff. July 1, 1998; Acts 2007, 1st Sp. Sess., c. 3, § 1, eff. Jan. 1, 2008; Acts 2008, c. 36, § 1, eff. April 8, 2008; Acts 2008, c. 692, § 1, eff. July 1, 2008; Acts 2012, 1st Sp. Sess., c. 2, § 1, eff. June 1, 2012; Acts 2018, c. 574, § 1, eff. July 1, 2018; Acts 2018, c. 575, § 1, eff. July 1, 2018.

Formerly Art. 81, § 286.