Section 10-209 – Subtractions From Federal Adjusted Gross Income — Elderly or Disabled Individuals; Law Enforcement Officers or Fire, Rescue, or Emergency Services Personnel
(a) (1) In this section the following words have the meanings indicated. (2) “Correctional officer” means an individual who: (i) was employed in: 1. a State correctional facility, as defined in § 1–101 of the Correctional Services Article; 2. a local correctional facility, as defined in § 1–101 of the Correctional Services Article; 3. a juvenile facility included in § 9–226 of […]
Section 10-103 – County Income Tax
(a) Each county shall have a county income tax on the Maryland taxable income of: (1) each resident, other than a fiduciary, who on the last day of the taxable year: (i) is domiciled in the county; or (ii) maintains a principal residence or a place of abode in the county; (2) each personal representative of an estate if the […]
Section 10-210 – Subtractions From Federal Adjusted Gross Income — Nonresidents
(a) The amounts under this section are subtracted from the federal adjusted gross income of a nonresident to determine Maryland adjusted gross income. (b) To the extent included in federal adjusted gross income, the subtraction under subsection (a) of this section includes all income other than: (1) income derived from real or tangible personal property located in the […]
Section 10-104 – Exemptions
The income tax does not apply to the income of: (1) a common trust fund, as defined in § 3–501(b) of the Financial Institutions Article; (2) except as provided in §§ 10–101(e)(3) of this subtitle and 10–304(2) of this title, an organization that is exempt from taxation under § 408(e)(1) or § 501 of the Internal Revenue […]
Section 10-210.1 – Further Modifications — Depreciation Deduction; Net Operating Loss Deduction
(a) (1) In this section the following words have the meanings indicated. (2) “Depreciation” includes any deduction allowed under § 179 of the Internal Revenue Code. (3) “Heavy duty SUV” means a 4–wheeled vehicle that: (i) is manufactured primarily for use on public streets, roads, and highways; (ii) is rated at more than 6,000 but not more than 14,000 pounds gross […]
Section 10-105 – State Income Tax Rates
(a) (1) For an individual other than an individual described in paragraph (2) of this subsection, the State income tax rate is: (i) 2% of Maryland taxable income of $1 through $1,000; (ii) 3% of Maryland taxable income of $1,001 through $2,000; (iii) 4% of Maryland taxable income of $2,001 through $3,000; (iv) 4.75% of Maryland taxable income of $3,001 through […]
Section 10-211 – Individuals Other Than Fiduciaries
(a) Subject to the provisions of this section, an individual may deduct an exemption for: (1) the taxpayer; (2) the spouse of the taxpayer if: (i) a joint return is not made by the taxpayer and the spouse; and (ii) the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and […]
Section 10-106 – County Income Tax Rate
(a) (1) Each county shall set, by ordinance or resolution, a county income tax equal to at least 2.25% but not more than 3.20% of an individual’s Maryland taxable income for a taxable year beginning after December 31, 2001. (2) A county income tax rate continues until the county changes the rate by ordinance or resolution. (3) (i) A county […]
Section 10-212 – Fiduciaries
(a) To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $200 as an exemption. (b) To determine Maryland taxable income, a personal representative may deduct $600 as an exemption.
Section 10-106.1 – Individuals Subject to State Tax but Not County Tax
(a) An individual subject to the State income tax under § 10-105(a) of this subtitle, but not subject to the county income tax under § 10-106 of this subtitle, shall be subject to the tax imposed under this section. (b) The rate of the tax imposed under this section shall be equal to the lowest county income […]