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. [2011, c. 380, Pt. N, §§19, 20 (AFF); 2011, c. 380, Pt. N, §7 (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).
2011, c. 380, Pt. N, §§19, 20 (AFF).
2011, c. 380, Pt. N, §7 (AMD).
Data for this page extracted on 10/16/2012 08:30:12.