2013 Maryland Code
TAX - GENERAL
§ 10-211 - Individuals other than fiduciaries

§10-211.

(a) Except as provided in subsection (b) of this section, whether or not a federal return is filed, to determine Maryland taxable income, an individual other than a fiduciary may deduct as an exemption:

(1) $3,200 for each exemption that the individual may deduct in the taxable year to determine federal taxable income under § 151 of the Internal Revenue Code;

(2) an additional $3,200 for each dependent, as defined in § 152 of the Internal Revenue Code, who is at least 65 years old on the last day of the taxable year;

(3) an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and

(4) an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual, as described in § 10-208(c) of this subtitle.

(b) (1) If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $100,000, the amount allowed for each exemption under subsection (a)(1) or (2) of this section is limited to:

(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;

(ii) $800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and

(iii) $0 if federal adjusted gross income for the taxable year is greater than $150,000.

(2) If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $150,000, the amount allowed for each exemption under subsection (a)(1) or (2) of this section is limited to:

(i) $1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;

(ii) $800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and

(iii) $0 if federal adjusted gross income for the taxable year is greater than $200,000.

§ 10-211 - 1. Eligibility for health care coverage [Section subject to abrogation]

(a) "Health insurance" defined. -- In this section, "health insurance" means creditable coverage as defined in § 15-1301 of the Insurance Article.

(b) Report of health care coverage on tax return. --

(1) (i) Beginning with the tax return for tax year 2008, a taxpayer shall report on the income tax return, in the form required by the Comptroller, the presence or absence of health insurance for each dependent child for whom an exemption is claimed.

(ii) Notwithstanding any other provision of law, a taxpayer may not be penalized in any manner for not providing the information required under subparagraph (i) of this paragraph or providing information required under subparagraph (i) of this paragraph that is inaccurate.

(2) (i) If a taxpayer indicates on an income tax return for tax years 2008 through 2012 that a dependent child does not have health insurance, and the income on the taxpayer's tax return does not exceed the highest level income eligibility standard for the Maryland Medical Assistance Program or the Maryland Children's Health Program, the Comptroller shall send the taxpayer applications and enrollment instructions for the Maryland Medical Assistance Program and the Maryland Children's Health Program.

(ii) The Comptroller may not send any notice or information with the applications and enrollment instructions required under subparagraph (i) of this paragraph, other than a notice developed by the Department of Health and Mental Hygiene.

(c) Interagency agreement for sharing of information. --

(1) The Comptroller and the Secretary of Health and Mental Hygiene shall enter into an interagency agreement that allows the sharing of information from the income tax return of a taxpayer for the purpose of identifying children who may be eligible for the Maryland Medical Assistance Program or the Maryland Children's Health Program and enrolling eligible children in the programs.

(2) The interagency agreement shall:

(i) prohibit the unauthorized use, disclosure, or modification of information from the income tax return of a taxpayer;

(ii) comply with federal requirements safeguarding privacy and data security; and

(iii) require shared information from the income tax return of a taxpayer to be used solely for the purpose of identifying and enrolling eligible children in the Maryland Medical Assistance Program or the Maryland Children's Health Program.

(d) Notice of information sharing; opt into information sharing by taxpayer. --

(1) The Comptroller, in consultation with the Department of Health and Mental Hygiene, shall provide a notice with an income tax return that information from the income tax return of a taxpayer may be shared with the Department of Health and Mental Hygiene for the purpose described in subsection (c)(1) of this section if the taxpayer checks a box on the income tax return to opt into the information-sharing.

(2) The Comptroller shall provide a box on the income tax return that allows a taxpayer to opt into sharing information from the taxpayer's income tax return with the Department of Health and Mental Hygiene.

(3) If a taxpayer fails to opt into sharing information as provided under paragraph (2) of this subsection, or otherwise provide written authorization to share information, the Comptroller may not provide information from the taxpayer's tax return to the Department of Health and Mental Hygiene.

§ 10-211 - 1. Eligibility for health care coverage (Abrogation of section effective June 30, 2014.)

Abrogated.