Maryland Statutes
Subtitle 2 - Maryland Taxable Income Calculations for Individual
Part IV - Deductions and Tax Preference Items

Section 10-217 - Standard Deduction - (a) (1) (i) Except as otherwise provided in this subsection,...

Section 10-218 - Itemized Deductions -- in General - (a) Only an individual who itemizes deductions on the individual’s...

Section 10-219 - Itemized Deductions -- Limitation for Nonresident - (a) A nonresident may claim and shall include only the...

Section 10-220 - Itemized Deductions -- Limitation for Part-Year Resident - (a) An individual who is a resident of the State...

Section 10-222 - Tax Preference Items - (a) In this section, “tax preference items” mean the items...

Section 10-223 - Collection and Compilation of Data Regarding Elements of Tax and Impact - (a) Beginning with individual tax returns for the 1986 tax...