864 LAWS OF MARYLAND. [CH. 659

SECTION 1. Be it enacted l>y the General Assembly of Mary-
land, That Sections 223(e) and 224(e) of Article 81 of the
Annotated Code of Maryland (1939 Edition), title "Revenue
and Taxes", sub-title "Income Tax", be and the same are
hereby repealed and re-enacted, with amendments, to read as
follows:

223(e). Any amount received through accident or health
insurance or under Workmen's Compensation or Employers7
Liability Acts, or by way of damages for personal injuries or
property damage, whether by suit or agreement, and any
amount received as a pension, annuity, or similar allowance
for personal injuries or sickness resulting from active service
in the armed forces of the United States.

224(e). All taxes paid or accrued during the taxable year
to this State, its political subdivisions or the United States
except income, excess profits, inheritance, estate, succession or
gift taxes. Provided, however, that the victory tax imposed
by the Revenue Act of 1942 shall be an allowable deduction in
the year following its payment.

SEC. 2. And be it further enacted, That two new sections
be and they are hereby added to Article 81 of the Annotated
Code of Maryland (1939 Edition), title "Revenue and Taxes",
sub-title "Income Tax", said new sections to be known as Sec-
tions 224(p) and 246A, to follow immediately after Sections
224(o) and 246, respectively, and to read as follows:

224(p). Expenses paid during the taxable year, not com-
pensated for by insurance or otherwise, for medical care of
the taxpayer, his spouse or dependents as defined in Section
228(b). The term "medical care" shall include amounts paid
for the diagnosis, cure, mitigation, treatment, or prevention of
disease, or for the purpose of affecting any structure or func-
tion of the body (including amounts paid for accident or
health insurance); provided, however, that a taxpaper may
deduct only such expenses as exceed five per centum of his net
income, or five per centum of the aggregate net income in the
case of husband and wife, computed without the benefit of this
section, and that the maximum deduction for the taxable year
shall not exceed $2, 500 in the case of husband and wife or
head of a family, or $1, 250 in the case of all other such indi-
viduals.

246A. TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY
REASON OF WAR. The Comptroller is hereby authorized to
adopt regulations, applicable to persons in the armed services
of the United States and other taxpayers who by reason of the