(a)
(1) In lieu of itemizing deductions, each taxpayer may elect to use the standard deduction.
(2) In the case of a married couple, both spouses must elect to use the standard deduction or both spouses must claim itemized deductions, without regard to whether the spouses file separate returns or file separately on the same return.
(b) (1) The standard deduction shall be:
(A) For the tax year beginning January 1, 2014, two thousand dollars ($2,000) per taxpayer; and
(B) For tax years beginning on and after January 1, 2015, two thousand two hundred dollars ($2,200) per taxpayer.
(2) In the case of a married couple, each spouse shall be entitled to claim a standard deduction of:
(A) For the tax year beginning January 1, 2014, two thousand dollars ($2,000); and
(B) For tax years beginning on and after January 1, 2015, two thousand two hundred dollars ($2,200).
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