HERBERT R. O'CONOR, GOVERNOR. 75

1944 and thereafter, Four Hundred Dollars ($400. 00) for each
dependent, as defined in Section 228 (b) of this sub-title.

(d) Whether a taxpayer is entitled to the personal exemp-
tion of One Thousand Dollars ($1, 000) or Two Thousand
($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.

(e) 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.

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

(g) 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.

(h) 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.

(i) If a husband and wife living together file separate re-
turns, each shall be treated as a single person for the purposes
of this section.

For the taxable years 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-
third thereof, and the tax due and payable under this section
for said years shall be two-thirds of the tax as computed under
the provisions hereof.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the imme-
diate preservation of the public health and safety and having
been passed upon by a yea and nay vote supported by three-
fifths of all the members elected to each of the two Houses of
the General Assembly of Maryland, the same shall take effect
from the date of its passage.

Approved February 16, 1945.