928 LAWS OF MARYLAND [CH. 405

scientific, literary or educational purposes; or (4) any
voluntary fire company maintaining a bona fide existence
at some location in the State of Maryland; to an amount
which in all the above cases combined, does not exceed
[fifteen per cent. (15%)] twenty per cent. (20%) of the
net income of individuals and firms and 5% of the net
income of corporations as computed without the benefit of
this sub-section. Such contributions or gifts shall be allow-
able as deductions only if verified under the rules and regu-
lations prescribed by the Comptroller.

(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
structure 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
aggregate 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 [. ], ex-
cept, however, that if the taxpayer or his spouse has at-
tained 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.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1953.

Approved April 11, 1953.

CHAPTER 495
(House Bill 369)

AN ACT to add a new section to Article 15 of the Code of
Public Local Laws of Maryland (1930 Edition), title
"Charles County", said new section to be known as Sec-

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.