20 LAWS OF MARYLAND. [CH. 26
CHAPTER 26.

(Senate Bill 4)

AN ACT to repeal and re-enact, with amendments, Sub-section
(b) of Section 228 of Article 81 of the Annotated Code of
Maryland (1943 Supplement), title "Revenue and Taxes",
sub-title "Income Tax", defining the term "dependent" in
connection with personal exemptions allowed under the
State Income Tax Law.

SECTION 1. Be it enacted Toy the General Assembly of Mary-
land, That Sub-section (b) of Section 228 of Article 81 of the
Annotated Code of Maryland (1943 Supplement), title "Rev-
enue and Taxes", sub-title "Income Tax", be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

228. (b) Four hundred dollars (|400) for each person
(other than husband or wife) who is a dependent as herein
defined. The term "dependent" means any of the following
persons who have a gross income under $500. 00 per year, and
over half of whose support, for the calendar year in which
the taxable year of the taxpayer begins, was received from
the taxpayer:

(A) a son or daughter of the taxpayer, or a descendant of
either,

(B) a stepson or stepdaughter of the taxpayer,

(C) a brother, sister, stepbrother, or stepsister of the tax-
payer,

(D) the father or mother of the taxpayer, or an ancestor of
either,

(E) a stepfather or stepmother of the taxpayer,
(F) a son or daughter of a brother or sister of the taxpayer,
(G) a brother or sister of the father or mother of the tax-
payer,

(H) a son-in-law, daughter-in-law, father-in-law, mother-
in-law, brother-in-law, or sister-in-law of the taxpayer.

As used in this sub-section the terms "brother" and "sister"
include a brother or sister by the half-blood. For the purposes
of determining whether any of the foregoing relationships
exist, a legally adopted child of a person shall be considered
a child of such person by blood. The term "dependent" does
not include any individual who is a citizen or subject of a for-
eign country unless such individual is a resident of the United

States or of a country contiguous to the United States.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-