HERBERT R. O'CONOR, GOVERNOR. 475

220. Net Income. Net income means the gross income of
a taxpayer as defined in Section 216 hereof, less the deduc-
tions allowed by Section 217 hereof (as limited by Section 218
hereof).

221. Personal Exemptions. The following personal exemp-
tions shall be allowed to individuals.

(a) In the case of a single person, or a married person not
living with husband or wife, one thousand dollars ($1, 000);
in the case of the head of a family or a married person
living with husband or wife, two thousand dollars ($2, 000).
A husband and wife living together shall together be en-
titled to but one exemption of two thousand dollars ($2, 000);
if such husband and wife file separate returns the exemption
may be taken by either or divided between them in any
proportion.

(b) Four hundred dollars ($400) for each person (other than
husband or wife) dependent upon and receiving his chief
support from the taxpayer if such dependent person is under
eighteen years of age or is incapable of self-support because
mentally or physically defective.

(c) If the status of the taxpayer changes or if the taxpayer
dies, during the taxable year, the amounts allowable under
(a) and (b) hereof shall be apportioned in accordance with
the number of months before and after such change or death.

(d) In the case of a fiduciary, two hundred dollars ($200).

(e) If a return is filed for a period of less than one year,
the amounts allowable under (a) and (b) or (d) hereof shall
be apportioned in accordance with the number of months
included in the period for which the return is filed.

(f) If an individual resident of this State receives credits
for income taxes paid to other States, under the provisions of
Section 224 hereof, the amounts allowable under (a) and (b)
or (d) hereof shall be reduced by such proportion thereof as
that portion of the net income of such taxpayer which is law-
fully subject to taxation in such other States, bears to his
total net income. An individual, not a resident of this State,
who receives credits for income taxes paid to other States,
under the provisions of Section 225 hereof, shall be entitled
only to such proportion of the amounts allowable under (a)
and (b) or (d) hereof as that portion of the net income of
such taxpayer which is taxable in this State, bears to his
total net income.

222. Taxable Income of Non-Resident. Such portion of the
income of an individual not a resident of this State as is de-
rived from tangible property, real or personal, permanently