# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 2. Maryland Taxable Income Calculations for Individual

#### Section 10-212

(a) To determine Maryland taxable income, a fiduciary other than a personal representative may deduct $200 as an exemption.

(b) To determine Maryland taxable income, a personal representative may deduct $600 as an exemption.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)