64                                LAWS OF MARYLAND                        [CH. 35

(p) In other than the taxable year in which actually distributed
or made available to him, any person's share of a contribution or
payment made by an employer to a stock bonus, pension, annuity,
profit-sharing or deferred compensation plan established by an em-
ployer for the benefit of his employees or their beneficiaries which
for the taxable year with respect to which the contribution or pay-
ment is made meets the requirements of Section 165 of the United
States Internal Revenue Code, as amended from time to time; and, in
addition, in the taxable year in which actually received or made
available, so much of the aggregate benefits to the beneficiary of an-
nuities under a plan meeting such requirements as exceed "annuity
income" (as defined in Section 279 (1) of this sub-title); provided,
however, that the portion, if any, of such contribution applied to a
purchase of life insurance protection prior to the retirement of the
employee, shall be deemed to be a part of his compensation and includ-
ed in his gross income in the taxable year in which so applied, and
the proceeds of any such insurance policy on the life of an employee
paid by reason of his death shall be excluded from gross income in
the taxable year when paid as provided in sub-section (b) of this
section.

(q) Payments received by policemen and firemen from pension
systems for injuries sustained in the line of duty.

Sec 2. And be it further enacted, That this Act is hereby declar-
ed to be an emergency measure and necessary for the immediate
preservation of the public health and welfare, and having been
passed by a yea and nay vote, supported by three-fifths of all the
members elected to each of the two Houses of the General Assembly,
the same shall take effect from the date of its passage and shall be
applicable to income tax returns for any taxable year commencing
on or after January 1, 1957.

Approved March 13, 1958.

CHAPTER 35
(Senate Bill 86)

AN ACT to legalize the ten-volume 1958 Pocket Supplement to the
Annotated Code of the Public General Laws of Maryland (1957
Edition) prepared and published by the Editorial Staff of The
Michie Company, Charlottesville, Virginia, and making it evidence
of the law.

Whereas, By Chapter 23 of the Acts of 1957, the General Assembly
legalized and made evidence of the law the 1957 Edition of the Anno-
tated Code of the Public General Laws of Maryland published by
The Michie Company; 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.