Marvin Mandel, Governor                        1871

Resolved, That copies of this resolution be sent to the State Director
of Civil Defense and to the Governor.

Approved May 24, 1971.

No. 72
(House Joint Resolution 102)

House Joint Resolution to provide for the establishment of a commit-
tee to study State taxation of United States Armed Forces per-
sonnel and report its legislative recommendations for a more
equitable basis of taxation to the 1972 Maryland General Assembly.

Whereas, The Congress of the United States perceived the need
for special legislation to insure Equitable Tax Treatment for members
of the armed services and to this end passed the Soldiers and Sailors
Civil Relief Act of 1940, which said Act is incorporated into the
income tax laws of Maryland; and

Whereas, The said Act, in practice, may or may not effect an
unreasonable burden upon the young men of this State who are
called to service in the armed forces; and

Whereas, The income tax laws of this State, based upon this
national legislation, fail to take into account, that young men serving
in the armed services receive none of the benefits which devolve to
citizens residing in this State from its governmental services; and

Whereas, For these and other causes, it is probable than an in-
equity exists in the tax laws as now constituted with respect to
persons now serving in the armed forces of the United States; now,
therefore, be it

Resolved by the General Assembly of Maryland, That a committee
be named to conduct a study of the matters relating to the taxation
of members of the Armed Forces of the United States by the State
of Maryland and to make recommendations to the 1972 General
Assembly with respect to legislation which may provide a more
equitable basis for taxation; and be it further

Resolved, That this committee be composed of two members each
of the House of Delegates and the State Senate and one member
representing the office of the Maryland Veteran's Commission, the
members to be appointed by the Governor of Maryland; and be it
further

Resolved, That this committee work in concert with and with the
advice of the Income Tax Division of the Office of the Comptroller
of the Treasury of Maryland; and be it further

Resolved, That copies of this Resolution be sent to the Governor
of Maryland, the Comptroller of the Treasury of Maryland, and the
Office of the Maryland Veteran's Commission.

Approved May 24, 1971.