In general

  1. Law
  2. Maryland Code
  3. General
  4. Income Tax
  5. Maryland Taxable Income Calculations for Individual
  6. Maryland Taxable Income for Individual
  7. In general

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    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:

        (1)    the exemptions allowed under Part III of this subtitle; and

        (2)    the deductions allowed under Part IV of this subtitle.


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