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1 Jared Walczak, Maryland's Tax Code Shouldn't Penalize Marriage: Written Testimony for the Maryland House Ways and Means Committee on HB 1277 [1] (2018)

handle is hein.taxfoundation/mdtxpzm0001 and id is 1 raw text is: Maryland's Tax Code Shouldn't Penalize Marriage Written Testimony for the Maryland House Ways and Means Committee on HB 1277 Jared Walczak Senior Policy Analyst, Tax Foundation March 2, 2018 Chairwoman Kaiser and Members of the Committee: About 38,000 Maryland couples will tie the knot this year, many of them vowing themselves to each other for richer, for poorer- but they might not be aware that the state's tax code could make them a little poorer simply because of their nuptials. Because bracket widths for Maryland's individual income tax are not doubled for joint filers, married filers can wind up paying more than they did, on the same income, while filing separately. Long ago, Maryland used to impose a special tax on bachelors to encourage them to marry; today, the state essentially imposes a surtax on married couples. The time has come for Maryland's tax code to get out of the marriage business altogether. In Maryland, married taxpayers may elect to file their taxes on one return (married filing jointly) or separately (married filing separately). This option, however, does not eliminate the sting of the marriage penalty, as the state requires that taxpayers use the same filing status they chose when filing their federal taxes. A couple for whom married filing jointly is the best choice at the federal level is required to file the same way in Maryland even if that means paying more in state taxes than if the couple was unmarried or filed separately. Current Maryland Rates and Brackets Single Filers Joint Filers 2.00% > $0 2.00% > $0 3.00% > $1,000 3.00% > $1,000 4.00% > $2,000 4.00% > $2,000 4.75% > $3,000 4.75% > $3,000 5.00% > $100,000 5.00% > $150,000 5.25% > $125,000 5.25% > $175,000 5.50% > $150,000 5.50% > $225,000 5.75% > $250,000 5.75% > $300,000

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