Any individual sixty-five years of age or older or who, for federal income tax purposes, is blind may claim an exemption in an amount specified in Subsections A through C of this section not to exceed eight thousand dollars ($8,000) of income includable except for this exemption in net income. Individuals having income both within and without this state shall apportion this exemption in accordance with regulations of the secretary:
A. for married individuals filing separate returns, for any taxable year beginning on or after January 1, 1987:
| If adjusted | The maximum amount of |
| Not over $15,000 | $8,000 |
| Over $15,000 but not over $16,500 | $7,000 |
| Over $16,500 but not over $18,000 | $6,000 |
| Over $18,000 but not over $19,500 | $5,000 |
| Over $19,500 but not over $21,000 | $4,000 |
| Over $21,000 but not over $22,500 | $3,000 |
| Over $22,500 but not over $24,000 | $2,000 |
| Over $24,000 but not over $25,500 | $1,000 |
| Over $25,500 | 0. |
B. for heads of household, surviving spouses and married individuals filing joint returns, for any taxable year beginning on or after January 1, 1987:
| If adjusted | The maximum amount of |
| Not over $30,000 | $8,000 |
| Over $30,000 but not over $33,000 | $7,000 |
| Over $33,000 but not over $36,000 | $6,000 |
| Over $36,000 but not over $39,000 | $5,000 |
| Over $39,000 but not over $42,000 | $4,000 |
| Over $42,000 but not over $45,000 | $3,000 |
| Over $45,000 but not over $48,000 | $2,000 |
| Over $48,000 but not over $51,000 | $1,000 |
| Over $51,000 | 0. |
C. for single individuals, for any taxable year beginning on or after January 1, 1987:
| If adjusted | The maximum amount of |
| Not over $18,000 | $8,000 |
| Over $18,000 but not over $19,500 | $7,000 |
| Over $19,500 but not over $21,000 | $6,000 |
| Over $21,000 but not over $22,500 | $5,000 |
| Over $22,500 but not over $24,000 | $4,000 |
| Over $24,000 but not over $25,500 | $3,000 |
| Over $25,500 but not over $27,000 | $2,000 |
| Over $27,000 but not over $28,500 | $1,000 |
| Over $28,500 | 0. |
History: 1978 Comp., § 7-2-5.2, enacted by Laws 1985, ch. 114, § 1; 1987, ch. 264, § 6.
ANNOTATIONSApplicability. — Laws 1987, ch. 264, § 27 made the provisions of Sections 6 and 7 and Subsection B of Section 25 of the act applicable to taxable years beginning on or after January 1, 1987.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 334, 464.
85 C.J.S. Taxation §§ 1736 and 1737.