36 §5124-A. Standard deduction; resident
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS
§5124-A. Standard deduction; resident
The standard deduction of a resident individual is equal to the standard deduction as determined in accordance with the Code, Section 63, exclusive of the Code, Section 63(c)(1)(C) and Section 63(c)(1)(E), except that for tax years beginning after 2002, the Code, Section 63(c)(2) must be applied as if the basic standard deduction is $5,000 in the case of a joint return and a surviving spouse and $2,500 in the case of a married individual filing a separate return. [2009, c. 213, Pt. BBBB, §17 (AFF); 2009, c. 213, Pt. BBBB, §9 (AMD).]
1. Married persons; joint return.
[ 1989, c. 495, §2 (RP) .]
2. Unmarried or legally separated heads of households.
[ 1989, c. 495, §2 (RP) .]
3. Single individuals.
[ 1989, c. 495, §2 (RP) .]
4. Married persons; separate returns.
[ 1989, c. 495, §2 (RP) .]
5. Certain individuals; deduction limitation.
[ 1989, c. 495, §2 (RP) .]
SECTION HISTORY
1977, c. 477, §17 (NEW). IB 1983, c. 2, §2 (AMD). IB 1983, c. 3, §2 (AMD). 1985, c. 535, §15 (RPR). 1987, c. 497, §§48,49 (AMD). 1987, c. 819, §6 (RPR). 1989, c. 495, §§2,9 (RPR). 1989, c. 596, §J7 (AMD). 2003, c. 20, §HH1 (RPR). 2003, c. 479, §4 (AMD). 2005, c. 12, §P5 (AMD). 2009, c. 213, Pt. BBBB, §17 (AFF). 2009, c. 213, Pt. BBBB, §9 (AMD).