934                               LAWS OF MARYLAND                        [CH. 570

mission is authorized to award not more than twenty days of racing
at any one track where trotting and pacing meetings are held; and

WHEREAS, During the year 1954 Ocean Downs Racing Associa-
tion, Inc., operating the Ocean Downs Raceway, was unable to com-
plete its full twenty days of racing by reason of inclement weather
conditions; and

WHEREAS, It is only equitable that the track should be authorized
to hold an additional day of racing during the year 1955 in order
to make up for the one day lost by reason of inclement weather
conditions; now, therefore

SECTION 1. Be it enacted by the General Assembly of Maryland,
That the Maryland Racing Commission is hereby authorized and
directed to award one additional day for racing during the year
1955 to Ocean Downs Racing Association, Inc., in lieu of the one
licensed day of racing which could not be conducted during the 1954
season by reason of inclement weather conditions. This one addit
tional day of racing shall be in addition to all such other days of
racing which would otherwise be permitted within the State of
Maryland during the year 1955, by the provisions of Article78B or
by the provisions of any special Act, and notwithstanding any pro-
visions of law restricting the number of days upon which racing
may be conducted in Maryland or at the track operated by Ocean
Downs Racing Association, Inc.

SEC. 2. And be it further enacted, That this Act is hereby
declared to be an emergency measure and necessary for the imme-
diate preservation of the public health and safety 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
of Maryland, the same shall take effect from the date of its passage.

Approved April 25, 1955.

CHAPTER 570
(Senate Bill 233)

AN ACT to add Section 277 (u) to Article 81 of the Annotated Code
of Maryland (1951 Edition and 1954 Supplement), title "Revenue
and Taxes", sub-title "Income Tax", said new section to follow
immediately after Section 277 (t) thereof, providing a deduction
under the State Income Tax laws for certain expenses incurred
by taxpayers for the care of dependents.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 277 (u) be and it is hereby added to Article 81 of the
Annotated Code of Maryland (1951 Edition and 1954 Supplement),

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.