§ 26-51-430 - Deductions -- Standard deduction.
26-51-430. Deductions -- Standard deduction.
(a) (1) In lieu of itemizing deductions, each taxpayer may elect to use the standard deduction.
(2) In the case of a married couple, both spouses must elect to use the standard deduction or both spouses must claim itemized deductions, without regard to whether the spouses file separate returns or file separately on the same return.
(b) (1) The standard deduction shall be two thousand dollars ($2,000) per taxpayer.
(2) In the case of a married couple, each spouse shall be entitled to claim a standard deduction of two thousand dollars ($2,000).