Income Tax - Standard Deduction - Alteration

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0411*

HOUSE BILL 411
Q3 6lr2626

By: Delegates Buckel, Griffith, Hartman, Hornberger, R. Long, Miller, Pippy,
Valentine, and Wivell
Introduced and read first time: January 22, 2026
Assigned to: Ways and Means

A BILL ENTITLED

AN ACT concerning 1

Income Tax – Standard Deduction – Alteration 2

FOR the purpose of increasing the amount of the standard deduction allowed for an 3
individual under the Maryland income tax; and generally relating to the standard 4
deduction allowed under the Maryland income tax. 5

BY repealing and reenacting, with amendments, 6
Article – Tax – General 7
Section 10–217 8
Annotated Code of Maryland 9
(2022 Replacement Volume and 2025 Supplement) 10

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12

Article – Tax – General 13

10–217. 14

(a) (1) (i) Except as otherwise provided in this subsection, an individual 15
may elect to use the standard deduction to compute Maryland taxable income whether or 16
not the individual itemizes deductions on the individual’s federal income tax return in 17
determining federal taxable income. 18

(ii) If an indiv idual elects to use the standard deduction on the 19
federal income tax return, the individual may not take any itemized deduction in § 10–218 20
of this subtitle. 21

(2) A fiduciary may not use the standard deduction. 22

2 HOUSE BILL 411

(b) (1) For an individual other than one described in paragraphs (2) and (3) of 1
this subsection, the standard deduction is [$3,350] $4,100. 2

(2) For an individual described in § 2 of the Internal Revenue Code as a 3
head of household or as a surviving spouse, the standard deduction is [$6,700] $8,200. 4

(3) For spouses on a joint return, the standard deduction is [$6,700] 5
$8,200. 6

(c) (1) For each taxable year beginning after December 31, [2025] 2026, the 7
standard deduction amount specified in subsection (b) of this section shall be increased by 8
an amount equal to the product of multiplying the standard deduction amount by the 9
cost–of–living adjustment specified in this subsection. 10

(2) For purposes of this subsection, the cost –of–living adjustment is the 11
cost–of–living adjustment within the meaning of § 1(f)(3) of the Internal Revenue Code for 12
the calendar year in which a taxable year begins, as determined by the Comptroller, by 13
substituting “calendar year [2024”] 2025” for “calendar year 2016” in § 1(f)(3)(A) of the 14
Internal Revenue Code. 15

(3) If any increase determined under paragraph (1) of this subsection is not 16
a multiple of $50, the increase shall be rounded down to the next lowest multiple of $50. 17

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 18
1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025. 19