262 LAWS OF MARYLAND [CH. 81

275.

(i) "Resident" means an individual domiciled in this
State on the last day of the taxable year, and every other
individual who, for more than six months of the taxable
year, maintained a place of abode within this State, whether
domiciled in this State or not; but any individual who, on or
before the last day of the taxable year, changes his place of
abode to a place without this State, with the bona fide
intention of continuing to abide permanently without this
State, shall be taxable as a resident of this State for that
portion of the taxable year in which he was a resident of
the State [, as the term "resident" is herein defined,] and
as a non-resident of the State for the remainder of the
taxable year. The fact that a person who has changed his
place of abode, within six months from so doing, again
resides within this State, shall be prima facie evidence that
he did not intend to have his place of abode permanently
without this State. Every individual other than a resident
shall be deemed a non-resident.

277.

(q) For all calendar years beginning after December 31,
1952, expenses paid during the taxable year, not compen-
sated for by insurance or otherwise, for medical care of the
taxpayer, his spouse or dependents as defined in Section
281 (b). The term "medical care" shall include amounts
paid for the diagnosis, cure, mitigation, treatment, or pre-
vention of disease, or for the purpose of affecting any struc-
ture or function of the body (including amounts paid for
accident or health insurance) ; provided, however, that a
taxpayer may deduct only such expenses as exceed five per
centum of his net income or five per centum of the aggre-
gate net income in the case of husband and wife, computed
without the benefit of this section, and that the maximum
deduction for the taxable year shall not exceed $2,500 in the
case of husband and wife or head of a family, or $1,250 in
the case of all other such individuals, except, however, that
if the taxpayer or his spouse has attained the age of 65
before the close of the taxable year the full amount of
medical expenses paid may be deducted without regard to
the 5% limitation [.] , but subject, nevertheless, to the
maximum sum of $2,500 in the case of husband and wife
or head of a family, and the sum of $1,250 in the case of all
other individuals.

281.

(c) If the status of the taxpayer changes during the
taxable year, the amounts allowable under (a) and (b)