474                                  Laws of Maryland                          [Ch. 368

(i) For calendar years beginning after December 31, 1956, gross
income shall not be a factor in determining the dependency of a
son, stepson, daughter or stepdaughter who

(A)  has not attained the age of 19 at the close of the calendar
year or

(B)  is a student.

For this purpose the term "student" means an individual who
during each of 5 calendar months during the calendar year in which
the taxable year of the taxpayer begins—

(1)  is a full-time student at an educational institution; or

(2)  is pursuing a full-time course of institutional on-farm training
under the supervision of an accredited agent of an educational insti-
tution or of a State or political sub-division of a State.

Amounts received as scholarships for study at an educational
institution shall not be taken into account in determining whether
a student received more than half of his support from the taxpayer.

The term "educational institution" means only an educational
institution which normally maintains a regular faculty and curricu-
lum and normally has a regularly organized body of students in
attendance at the place where its educational activities are carried on.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1957.

Approved March 28, 1957.

CHAPTER 368
(House Bill 201)

AN ACT to add new Section 120A to the Code of Public Local Laws of
Cecil County (1953 Edition) being Article 8 of the Code of Public
Local Laws of Maryland, title "Cecil County", sub-title "County
Commissioners", to follow immediately after Section 120 thereof,
providing for a County Engineer in Cecil County to advise, and
supervise on all bidding and construction, alteration or repairing
of public works, buildings and public school buildings and construc-
tion, and relating to his salary, powers and duties.

Section 1. Be it enacted by the General Assembly of Maryland,
That a new Section 120A be and it is hereby added to the Code of
Public Local Laws of Cecil County (1953 Edition) being Article 8
of the Code of Public Local Laws of Maryland, title "Cecil County",
sub-title "County Commissioners", to follow immediately after Sec-
tion 120 thereof, and to read as follows:

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.