Maryland Tax - General Section 10-211

      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)      for each exemption that the individual may deduct in the taxable year to determine federal taxable income under § 151 of the Internal Revenue Code:

                  (i)      $1,750 for a taxable year beginning after December 31, 1997 but before January 1, 1999;

                  (ii)      $1,850 for a taxable year beginning after December 31, 1998 but before January 1, 2000;

                  (iii)      $1,850 for a taxable year beginning after December 31, 1999 but before January 1, 2001;

                  (iv)      $2,100 for a taxable year beginning after December 31, 2000 but before January 1, 2002; and

                  (v)      $2,400 for a taxable year beginning after December 31, 2001;

            (2)      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, an additional:

                  (i)      $1,750 for a taxable year beginning after December 31, 1997 but before January 1, 1999;

                  (ii)      $1,850 for a taxable year beginning after December 31, 1998 but before January 1, 2000;

                  (iii)      $1,850 for a taxable year beginning after December 31, 1999 but before January 1, 2001;

                  (iv)      $2,100 for a taxable year beginning after December 31, 2000 but before January 1, 2002; and

                  (v)      $2,400 for a taxable year beginning after December 31, 2001;

            (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.