62                                 LAWS OF MARYLAND                         [CH. 34

(e)   [Any amount received through accident or health insurance
including any such amounts received under an Accident and Health
Welfare Fund or Plan or any amount] Except in the case of amounts
attributable to (and not in excess of) deductions allowed under
Section 281 (q) for any prior taxable year, amounts received under
Workmen's Compensation or Employers' Liability Acts, or by way of
damages for personal injuries or property damage, whether by suit
or agreement, and any amount received as a pension, annuity, or
similar allowance for personal injuries or sickness resulting from
active service in the armed forces of the United States [.] , or
amounts received through accident or health insurance for personal
injuries or sickness (other than amounts received by an employee, to
the extent such amounts are attributable to contributions by the
employer which were not includible in the gross income of the em-
ployee, or are paid by the employer). Notwithstanding the provisions
of the foregoing sentence, amounts received by an employee through
accident or health insurance for personal injuries or sickness, even
though attributable to contributions by the employer which were not
includible in the gross income of the employee or which are paid by
the employer, shall be excluded from gross income to the extent such
amounts constitute (1) reimbursement of expenses for medical care
of the taxpayer, his spouse, and his dependents, provided however,
that this clause shall not apply to amounts attributable to and not in
excess of deductions allowed under Section 281 (q) for any prior
taxable year, or (2) payment for the permanent loss or loss of use
of a member or function of the body, or the permanent disfigurement
of the taxpayer, his spouse or a dependent, and are computed with
reference to the nature of the injury without regard to the period
the employee is absent from work, or (3) wages or payments in lieu
of wages for a period during ivhich the employee & absent from work
on account of personal injuries or sickness, provided however, that
this clause shall not apply to the extent such amounts exceed a weekly
rate of one hundred dollars, or are attributable to the first seven
calendar days of the employee's absence from work on account^ of
sickness unless the employee^ is hospitalized on account of such sick-
ness for at least one day during such period. If the amounts described
in clause three are not paid on the basis of a weekly pay period, the
weekly rate shall be determined in a manner to be prescribed by
regulations of the Comptroller. For purposes of this sub-section,
amounts received under an accident or health plan for employee's
under a wage continuation plan, or from an accident and health wel-
fare fund or plan as defined in this sub-title, shall be treated as
amounts received through accident or health insurance.

(e-1) Contributions by the employer to accident or health plans
for compensation (through an accident and health welfare fund or
plan, or through insurance or otherwise) to employees for personal
injuries or sickness.

(f)  Beginning with the year 1944 and thereafter, dividends re-
ceived upon stock of national banks located within and without the

State and also domestic corporations the shares of which are subject
to ordinary taxes.

(g)   Income from intangible personal property held by any fiduci-
ary in this State in trust to pay the income for the time being to, or
to accumulate or apply such income for the benefit of, any non-