HERBERT R. O'CONOR, GOVERNOR. 959

may become members of the System upon making applica-
tion therefor within six months after their election or
appointment. All such officials shall be entitled to credit
for prior service rendered by them to the State, including
service rendered prior to the establishment of the Em-
ployees' Retirement System. If any such official is entitled
to a pension under the provisions of any other law, such
official shall be deemed to have waived the benefits thereof
by accepting the payment of benefits under this Article.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1945.

Approved April 27, 1945.

CHAPTER 794.
(Senate Bill 255)

AN ACT to repeal and re-enact, with amendments, Section
230A of Article 81 of the Annotated Code of Maryland
(1943 Supplement), title "Revenue and Taxes, " sub-title
"Income Tax, " to provide a credit against income taxes
payable.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 230A of Article 81 of the Annotated Code
of Maryland (1943 Supplement), title "Revenue and
Taxes, " sub-title "Income Tax, " be and it is hereby
repealed and re-enacted, with amendments, to read as
follows:

230A. The taxes due and payable by any taxpayer other
than a corporation under this sub-title, with respect to tax-
able income for the calendar years 1944 and 1945, if the
taxpayer's taxable year is the calendar year, or with
respect to the first fiscal years ending after Decem-
ber 31, 1944 and 1945, if the taxpayer's tax-
able year is a fiscal year, shall be subject to a credit
of thirty-three and one-third (33 1/3) per centum;
provided, however, that the credit herein provided
shall be applicable to corporations (domestic and
foreign) with respect. to taxable income for the calendar
year 1944 or a fiscal year ending in 1945. Each
taxpayer shall calculate the tax due by him under this
sub-title, without reference to this section, with respect
to any of said taxable years, on a return prescribed by the