1806 LAWS OF MARYLAND [CH. 597

ordinary Income rates under Section 111 of the United States
Internal Revenue Code.

(s) Alimony payments made pursuant to a decree of divorce
or separation or pursuant to a written instrument incident
thereto, but lump sum payments and payments for support of
children shall not be considered as alimony.

SEC. 3. And be it further enacted, That a new section be and
it is hereby added to Article 81 of the Annotated Code of Mary-
land (1947 Supp. ), title "Revenue and Taxes", sub-title "In-
come Tax", said new section to be known as Section 224A, to
follow immediately after Section 224 of said Article, and to
read as follows:

224A. Optional Standard Deduction for Individuals. In the
case of an individual, at his election, a standard deduction
shall be allowed which deduction shall be in lieu of deductions
provided for in Section 224 of this sub-title. The standard de-
duction provided for by this section shall be in an amount
equal to ten percent (10%) of the gross income of the taxpayer
as computed in accordance with the provisions of this sub-title
but in no event shall the standard deduction exceed Five
Hundred Dollars ($500. 00). In the case of husband and wife
the standard deduction provided for in this section shall not be
allowed to either if the net income of one of the spouses is de-
termined without regard to such standard deduction OR
WITHOUT REGARD TO SECTION 230B HEREOF, ANY-
THING TO THE CONTRARY IN SAID SECTION 230B
NOTWITHSTANDING.

SEC. 4. And be it further enacted, That all laws or parts of
laws, whether public general or public local, inconsistent with
any of the provisions of this Act, be and the same are hereby
repealed to the extent of such inconsistency.

SEC. 5. And be it further enacted, That if any section, sub-
section, sentence, clause or other provision of this Act, or the
application thereof to any person or circumstance is held in-
valid or unconstitutional, such invalidity or unconstitution-
ality shall not affect the remaining provisions of this Act, and
the application of such provisions to other persons or cir-
cumstances. If an exemption or exception from the tax is held
invalid, the tax shall apply without such exemption or ex-
ception.

Sec. 6. And be it further enacted, That this Act shall take
effect July 1, 1951.