WM. PRESTON LANE, JR., GOVERNOR. 473

230B. (Optional Method of Computation.) (a) In lieu of
the regular method of computation prescribed by this sub-title
and the payment of the tax imposed by Section 230 (a) of
this sub-title, an individual reporting on a cash basis for any
taxable year, ending on or before December 31, 1947, may elect
to pay the tax as shown in the following table, if his gross
income for the taxable year is Five Thousand Dollars ($5,000)
or less, and consists only of one or more of the following:
(1) Salary; (2) Wages; (3) Compensation for personal serv-
ices; or (4) Dividends, interest and annuities not in excess of
One Hundred Dollars ($100) in the aggregate.

(e) In applying the above schedules, to determine the tax
of a taxpayer with one or more dependents, there shall be sub-
tracted from his gross income beginning with the calendar
year 1944 and thereafter, Four Hundred Dollars ($400.00) for
each dependent, as defined in Section 229 (b) of this sub-title.

(f) Whether a taxpayer is entitled to the personal exemp-
tion of One Thousand Dollars ($1,000) or Two Thousand
Dollars ($2,000), shall be determined by his status on July
1st of the taxable year, as defined by the provisions of Section
228 (a) of this sub-title.

(g) An individual not the head of a family and not living
with husband or wife on July 1st of the taxable year, shall
be considered as a single person.

(h) The election given by this section as to the computa-
tion of tax due shall be considered to have been made if the
taxpayer files the return prescribed for such computation and
such election shall be final and irrevocable.

(i) If the taxpayer for any taxable year has filed a return
computing his tax without regard to this section, he may not
thereafter elect for such year to compute his tax under this
section.

(j) This section shall not apply to any person claiming
credit for income tax paid any other State, to a non-resident,
to any fiduciary, to any individual filing a return for a period
of less than twelve (12) months, or for 'any taxable year other
than a calendar year, or to any married individual living with
husband or wife at any time during the taxable year whose
spouse files a return and computes the tax without regard to
this section.

(k) If a husband and wife living together file separate
returns, each shall be treated as a single person for the pur-
poses of this section.

For the taxable year 1943 and 1944, each individual com-
puting his tax under the provisions of this section shall be
entitled to deduct as a credit from the tax so computed, one-