(a)    (1)    For an individual other than an individual described in paragraph (2) of this subsection, the State income tax rate is:

(i)    2% of Maryland taxable income of $1 through $1,000;

(ii)    3% of Maryland taxable income of $1,001 through $2,000;

(iii)    4% of Maryland taxable income of $2,001 through $3,000;

(iv)    4.75% of Maryland taxable income of $3,001 through $100,000;

(v)    5% of Maryland taxable income of $100,001 through $125,000;

(vi)    5.25% of Maryland taxable income of $125,001 through $150,000;

(vii)    5.5% of Maryland taxable income of $150,001 through $250,000; and

(viii)    5.75% of Maryland taxable income in excess of $250,000.

(2)    For spouses filing a joint return or for a surviving spouse or head of household as defined in § 2 of the Internal Revenue Code, the State income tax rate is:

(i)    2% of Maryland taxable income of $1 through $1,000;

(ii)    3% of Maryland taxable income of $1,001 through $2,000;

(iii)    4% of Maryland taxable income of $2,001 through $3,000;

(iv)    4.75% of Maryland taxable income of $3,001 through $150,000;

(v)    5% of Maryland taxable income of $150,001 through $175,000;

(vi)    5.25% of Maryland taxable income of $175,001 through $225,000;

(vii)    5.5% of Maryland taxable income of $225,001 through $300,000; and

(viii)    5.75% of Maryland taxable income in excess of $300,000.

(b)    The State income tax rate for a corporation is 8.25% of Maryland taxable income.

(c)    For a married couple filing a joint income tax return, the rates specified in subsection (a) of this section apply to the joint Maryland taxable income of the married couple.

(d)    For a nonresident:

(1)    the rates specified in subsection (a) of this section apply to the nonresident’s Maryland taxable income, calculated without regard to the subtractions under § 10–210(b), (e), and (f) of this title; and

(2)    the State income tax imposed equals the result obtained under item (1) of this subsection multiplied times a fraction:

(i)    the numerator of which is the nonresident’s Maryland taxable income, calculated with the subtractions under § 10–210(b), (e), and (f) of this title; and

(ii)    the denominator of which is the nonresident’s Maryland taxable income, calculated without regard to the subtractions under § 10–210(b), (e), and (f) of this title.