THEODORE R. MCKELDIN, GOVERNOR                    169

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AN ACT TO ADD TWO NEW SUB-SECTIONS TO SECTION 288
OF ARTICLE 81 OF THE ANNOTATED CODE OF MARY-
LAND (1957 EDITION), TITLE "REVENUE AND TAXES",
SUB-TITLE "INCOME TAX", ONE OF SAID NEW SUB-
SECTIONS TO BE KNOWN AS SUB-SECTION (C-l) AND
TO FOLLOW IMMEDIATELY AFTER SUB-SECTION (C)
THEREOF AND THE OTHER OF SAID NEW SUB-SECTIONS
TO BE KNOWN AS SUB-SECTION (J) AND TO FOLLOW
IMMEDIATELY AFTER SUB-SECTION (I) THEREOF; TO
ADD TWO NEW SUB-SECTIONS TO SECTION 289 OF SAID
ARTICLE AND SUB-TITLE, TO BE KNOWN AS SUB-SEC-
TIONS (F-l) AND (F-2) AND TO FOLLOW IMMEDIATELY
AFTER SUB-SECTION (F) THEREOF; AND TO REPEAL
AND RE-ENACT, WITH AMENDMENTS, SUB-SECTION
(G) OF SECTION 289 OF SAID ARTICLE AND SUB-TITLE,
PROVIDING FOR AN INCREASE OF THE TAX ON ORDI-
NARY INCOME OF INDIVIDUALS AND THE FIRST $500.00
OF NET INVESTMENT INCOME OF INDIVIDUALS; RE-
LATING TO APPORTIONMENT OF TAX OF INDIVIDUALS
WHERE THE TAXPAYER'S TAXABLE YEAR IS A FISCAL
YEAR, AND PROVIDING OPTIONAL METHODS OF COM-
PUTATION FOR INDIVIDUAL TAXPAYERS.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEM-
BLY OF MARYLAND, THAT TWO NEW SUB-SECTIONS BE
AND THEY ARE HEREBY ADDED TO SECTION 288 OF
ARTICLE 81 OF THE ANNOTATED CODE OF MARYLAND
(1957 EDITION), TITLE "REVENUE AND TAXES", SUB-
TITLE "INCOME TAX", ONE OF SAID SUB-SECTIONS TO
BE KNOWN AS SUB-SECTION (C-l) AND TO FOLLOW IMME-
DIATELY AFTER SUB-SECTION (C) THEREOF AND THE
OTHER OF SAID SUB-SECTIONS TO BE KNOWN AS SUB-
SECTION (J) AND TO FOLLOW IMMEDIATELY AFTER SUB-
SECTION (I) THEREOF AND BOTH TO READ AS FOLLOWS: