(a)    Subject to the provisions of this section, an individual may deduct an exemption for:

(1)    the taxpayer;

(2)    the spouse of the taxpayer if:

(i)    a joint return is not made by the taxpayer and the spouse; and

(ii)    the spouse, for the calendar year in which the taxable year of the taxpayer begins, has no gross income and is not a dependent of another taxpayer; and

(3)    each individual who is a dependent, as defined in § 152 of the Internal Revenue Code, of the taxpayer for the taxable year.

(b)    Except as provided in subsection (c) of this section, whether or not a federal return is filed, to determine Maryland taxable income, an individual other than a fiduciary may deduct as an exemption:

(1)    $3,200 for each exemption that the individual may deduct under subsection (a) of this section;

(2)    an additional $3,200 for each dependent, as defined in § 152 of the Internal Revenue Code, who is at least 65 years old on the last day of the taxable year;

(3)    an additional $1,000 if the individual, on the last day of the taxable year, is at least 65 years old; and

(4)    an additional $1,000 if the individual, on the last day of the taxable year, is a blind individual, as described in § 10–208(c) of this subtitle.

(c)    (1)    If an individual other than one described in paragraph (2) of this subsection has federal adjusted gross income for the taxable year greater than $100,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:

(i)    $1,600 if federal adjusted gross income for the taxable year does not exceed $125,000;

(ii)    $800 if federal adjusted gross income for the taxable year is greater than $125,000 but not greater than $150,000; and

(iii)    $0 if federal adjusted gross income for the taxable year is greater than $150,000.

(2)    If a married couple filing a joint return or an individual described in § 2 of the Internal Revenue Code as a head of household or as a surviving spouse has federal adjusted gross income for the taxable year greater than $150,000, the amount allowed for each exemption under subsection (b)(1) or (2) of this section is limited to:

(i)    $1,600 if federal adjusted gross income for the taxable year does not exceed $175,000;

(ii)    $800 if federal adjusted gross income for the taxable year is greater than $175,000 but not greater than $200,000; and

(iii)    $0 if federal adjusted gross income for the taxable year is greater than $200,000.