HARRY HUGHES, Governor                                     2495

(13)  Expenses incurred for reforestation or timber
stand improvement activity as determined under the provisions of
§§ 280C and 280D of this subtitle[.];

(14)  The dollar amount by which the employer business
deduction for employee wages and salaries is disallowed under §
280C(b) of the Internal Revenue Code (relating to targeted jobs
credit)[.];AND

(15) (I) 1. EXPENSES INCURRED OF UP TO $1,000 FOR ANY
ONE TAXABLE YEAR BY EMPLOYERS IN PROVIDING READERS FOR BLIND
EMPLOYEES OF THAT EMPLOYER; AND

2. EXPENSES INCURRED OF UP TO $1,000 FOR
ANY ONE TAXABLE YEAR BY BLIND EMPLOYEES IN OBTAINING A READER FOR
USE IN THE EMPLOYMENT OF THE BLIND EMPLOYEE.

(II) IN THIS PARAGRAPH, "BLIND" MEANS PERMANENT
IMPAIRMENT OF BOTH EYES OF THE FOLLOWING STATUS: CENTRAL VISUAL
ACUITY OF 20/200 OR LESS IN THE BETTER EYE, WITH CORRECTIVE
GLASSES, OR CENTRAL VISUAL ACUITY OF MORE THAN 20/200 IF THERE IS
A FIELD DEFECT IN WHICH THE PERIPHERAL FIELD HAS CONTRACTED TO
SUCH AN EXTENT THAT THE WIDEST DIAMETER OF VISUAL FIELD SUBTENDS
AN ANGULAR DISTANCE NO GREATER THAN 20 DEGREES ON THE BETTER EYE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984 and be applicable to all taxable years
beginning after December 31, 1983.

Approved May 15, 1984.

CHAPTER 437

(House Bill 668)

AN ACT concerning

Joint Committee on Legislative Ethics

FOR the purpose of requiring minority party representation on the
Joint Committee on Legislative Ethics; specifying certain
duties for the Committee; and relating generally to the
Joint Committee on Legislative Ethics.

BY repealing and reenacting, with amendments,

Article 40 - General Assembly

Section 89 and 90

Annotated Code of Maryland

(1982 Replacement Volume and 1983 Supplement)