{"data":{"id":"us-md/md.-code-tax-general-10-201","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 10–201","heading":"","body":"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:\n(1) the exemptions allowed under Part III of this subtitle; and\n(2) the deductions allowed under Part IV of this subtitle.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=10-201","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"b93bf5ee299d3c3691d194cdc164b6642e493aef66039597d6dd5b687ae91c31","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-10-109","next":"us-md/md.-code-tax-general-10-203"},"notice":"GroundRules: Original legal text. Not legal advice."}