Theodore R. McKeldin, Governor                   159

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1956.

Approved March 2, 1956.

CHAPTER 57
(Senate Bill 107)

AN ACT to repeal and re-enact, with amendments, Section 308 (c)
of Article 81 of the Annotated Code of Maryland (1955 Supple-
ment) , title "Revenue and Taxes", sub-title "Income Tax", ex-
empting ministers and members of religious orders from the with-
holding provisions of the Maryland Income Tax Law.

Whereas, ministers and members of religious orders, while sub-
ject to the Federal Income Tax, are exempted from the withholding
features thereof in accordance with Section 3401 (a) (9) of the
Internal Revenue Code, said ministers and members of religious
orders not being required to pay Federal Income Taxes on the "pay
as you go" plan; and

Whereas, it is desirable that the Maryland Income Tax Law be
made to conform to the Federal Income Tax Law as much as possible
so that it may be more readily understood and applied by taxpayers
subject thereto and in order to simplify the administration thereof.
Now therefore

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 308 (c) of Article 81 of the Annotated Code of Mary-
land (1955 Supplement), title "Revenue and Taxes", sub-title
"Income Tax", be and the same is hereby repealed and re-enacted,
with amendments, to read as follows:

308. Withholding tax at source.

(b) Certain salary payments excepted. The provisions of this
section shall not apply to any payments of salary, wages or com-
pensation for personal services of any kind for the employer for
the following:

1.    For active service as a member of the armed forces of the
United States.

2.    For agricultural labor (as defined in the Federal Internal Rev-
enue Code from time to time).

3.    For domestic service in a private home, local college club or
local chapter of a college fraternity or sorority.

4.    For services (performed by a duly ordained, commissioned, or
a licensed minister of a church in the exercise of his ministry, or by

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.