HB839: Income Tax – Rates and Itemized Deductions

Legislative Summary

Altering the State income tax rate on the Maryland taxable income of certain individuals; allowing an individual to itemize deductions to compute Maryland taxable income whether or not the individual itemizes deductions on the individual's federal income tax return; providing that, for an individual who does not itemize deductions on the individual's federal income tax return, Maryland itemized deductions shall be determined as if an individual itemized deductions on the federal income tax return; etc.