THEODORE R. McKELDIN, GOVERNOR                   935

title "Revenue and Taxes", sub-title "Income Tax", said new section
to follow immediately after Section 277 (t) thereof and to read as
follows:

277. (u) for all calendar years beginning after December 31,
1954, expenses paid during the taxable year by a taxpayer who is a
woman or a widower for the care of one or more dependents, but
only if such care is for the purpose of enabling the taxpayer to be
gainfully employed, and subject to the following limitations:

(1)  the dedication DEDUCTION shall not exceed $600.00 for
any taxable year.

(2)  the deduction shall not apply to any amount paid to an in-
dividual with respect to whom the taxpayer is allowed for his tax-
able year a deduction under Section 281 (b) of this Article.

IN THE CASE OF A WOMAN WHO IS MARRIED, BUT NOT
LIVING WITH HER PRESENT SPOUSE, AND WHO SUP-
PORTS A SON OR DAUGHTER BY A FORMER SPOUSE, THE
DEDUCTION, TO THE EXTENT HEREIN PROVIDED, SHALL
BE APPLICABLE.

In the case of a woman who is married and who is not legally
separated from her spouse under a decree of limited divorce at the
close of the taxable year, the deduction provided under this sub-
section (1) shall not be allowed unless she files a joint return with
her husband for the taxable year, and (2) shall be reduced by the
amount (if any) by which the gross income of the taxpayer and her
spouse exceeds $4,500.00. This paragraph shall not be applicable if
the taxpayer's husband is incapable of self-support because of mental
or physical defects.

for the purposes of this sub-section the term "dependent" means
a person as defined in Section 281 (b) of this sub-title, if (1) he is
physically or mentally incapable of caring for himself, or (2) he
has not attained the age of twelve years and is either a son, step-son,
daughter, or step-daughter of the taxpayer.

for the purposes of this sub-section the term "widower" shall in-
clude an unmarried individual who is separated from his spouse
under a decree of divorce.

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1955.

Approved April 25, 1955.

CHAPTER 571

(Senate Bill 234)

AN ACT to add Section 277 (q-1) 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

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.