1032 LAWS OF MARYLAND. [CH. 428

es, " sub-title "Income Tax, " further defining the term
"dependent" for the purposes of income tax exemption.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 228 (b) of Article 81 of the Annotated Code
of Maryland (1947 Supplement), title "Revenue and Tax-
es, " sub-title "Income Tax, " be and it is hereby repealed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 per-
son (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 descendent
of either,

(B) a stepson or stepdaughter of the taxpayer,

(C) a brother, sister, stepbrother, or stepsister of the
taxpayer,

(D) a 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 tax-
payer,

(G) a brother or sister of the father or mother of the
taxpayer,

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

(I) a foster son or foster daughter of the taxpayer.

As used in this subsection, the terms "brother" and
"sister" include a brother or sister by the half-blood. A
foster child who is actually supported and maintained by
the taxpayer shall be considered a child of such person for
the purposes of this section. For the purposes of determin-
ing 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
foreign country unless such individual is a resident of the
United States or of a country contiguous to the United
States.