340                               JOINT RESOLUTIONS

WHEREAS, both the States of Delaware and Maryland impose in-
come taxes on both residents and non-residents and many of the
residents of these two states commute back and forth across the
state lines in the pursuit of employment; and

WHEREAS, both states having withholding income tax provisions
require employers to withhold income tax for both states from the
wages of employees who work in one state and live in the other; and

WHEREAS, both states have reciprocal provisions under which
tax credits are allowed by the non-resident state for the income tax
paid to state of residence, thus making refundable part if not all of
the tax withheld; and

WHEREAS, the State of Maryland has already recognized the
impracticability of this dual withholding by amending its income tax
law to provide exemption for wages paid to a non-resident for em-
ployment in Maryland when such non-resident resides within a
state imposing an income tax law and under which Maryland resi-
dents receive a reciprocal tax credit; now, therefore, be it

Resolved by the General Assembly of Maryland, That the General
Assembly of the State of Delaware be urged to give careful con-
sideration to an amendment to the income tax law of the State of
Delaware, which will provide an exemption to non-residents of
Delaware employed within that state, similar to the exemption now
enjoyed by residents of Delaware who are employed within the State
of Maryland; and be it further

Resolved, That the Secretary of State of Maryland be directed to
send copies of this Resolution under the Great Seal of the State of
Maryland to the presiding officers of the two Houses of the Legis-
lature of the State of Delaware and also to the Governor of the
State of Delaware.

Approved March 6, 1958.

No. 5
(Senate Joint Resolution 1)

Joint Resolution urging the Congress of the United States to provide
additional funds to the Federal Soil Conservation Service for
engineering servies in the soil conservation districts of Maryland.

WHEREAS, During its study of irrigation uses, water resources
and water policy of the State, the Special Committee on Irrigation
and Water Resources of the Maryland Legislative Council con-
sidered the Maryland Farm Pond Law and the adequacy of the
services performed for farmers under this law and other similar
sources provided by the State Committee and the Federal Service in
the soil conservation districts of Maryland; and

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.