THEODORE R. MCKELDIN, GOVERNOR                         197

Sec. 2. And be it further enacted, That this Act shall take effect
June 1,1958.

Approved April 4, 1958.

CHAPTER 56
(Senate Bill 99)

AN ACT to repeal and re-enact, with amendments, Section 20 (n) of
Article 95A of the Annotated Code of Maryland (1957 Edition),
title "Unemployment Insurance Law", sub-title "Definitions",
changing the definition of the word "wages" in the Unemployment
Insurance Law, excluding therefrom gratuities received from per-
sons other than the employing unit, changing the meaning of
reimbursement of expenses to traveling salesmen or other indi-
viduals from "service" to "wages", deleting the exclusion from
"wages" of dismissal payments which the employing unit is not
legally required to make, changing references therein to certain
sections of the Federal Internal Revenue Code; and relating gen-
erally to definitions contained in the unemployment insurance laws.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 20 (n) of Article 95A of the Annotated Code of Mary-
land (1957 Edition), title "Unemployment Insurance Law", sub-title
"Definitions", be and it is hereby repealed and re-enacted, with
amendments, to read as follows:

20. (n) "Wages" means all remuneration for personal services,
including commissions and bonuses and the cash value of all compen-
sation in any medium other than cash. [Gratuities customarily re-
ceived by an individual in the course of his employment from persons
other than his employing unit shall be treated as remuneration
received from his employing unit.] The reasonable cash value of com-
pensation in any medium other than cash [, and the reasonable
amount of gratuities,] shall be estimated and determined in accord-
ance with rules prescribed by the Executive Director. Amounts paid
to traveling salesmen or other individuals as allowance or reimburse-
ment for traveling or other expenses incurred on the business of the
employing unit shall be deemed to constitute [service] wages only
to the extent of the excess of such amounts over the expenses actually
incurred and accounted for by the individual to his employing unit;
provided that the term "wages" shall not include:

(1) After January 1st, 1957, that part of remuneration which,
after remuneration equal to $3,000 has been paid during any calendar
year to an individual by an employer, or his predecessor, or by a
combination of both the employer and his predecessor, with respect
to employment, is paid during such calendar year to such individual
by such employer, or his predecessor, or by a combination of both
the employer and his predecessor, with respect to employment in this

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.