706                              LAWS OF MARYLAND                      [CH. 458

CHAPTER 457
(House Bill 496)

AN ACT to add new subsection (j) to Section 286 of Article 81
of the Annotated Code of Maryland (1957 Edition), title "Revenue
and Taxes," subtitle "Income Tax," to follow immediately after
subsection (i) thereof, relating to personal exemptions from gross
income in calculating income tax due the State of Maryland and
providing for allowance of such exemptions under multiple support
agreements when declarations of intent are filed with the Comp-
troller.

Section 1. Be it enacted by the General Assembly of Maryland,
That new subsection (j) be and it is hereby added to Section 286
of Article 81 of the Annotated Code of Maryland (1957 Edition),
title "Revenue and Taxes," subtitle "Income Tax," to follow im-
mediately after subsection (i) thereof, and to read as follows:

286.

(j) For purposes of subsection (b), over half of the support of an

individual for a calendar year shall be treated as received from the
taxpayer if—

(1)  no one person contributed over half of such support;

(2)   over half of such support was received from persons each
of whom, but for the fact that he did not contribute over half of such
support, would have been entitled to claim such individual as a de-
pendent for a taxable year beginning in such calendar year;

(3)  the taxpayer contributed over 10 percent of such support; and

(4) each person described in paragraph (2) (other than the tax-
payer) who contributed over 10 percent of such support files a
written declaration (in such manner and form as the Comptroller
or his delegate may by regulations prescribe) that he will not claim
such individual as a dependent for any taxable year beginning in
such calendar year.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1963, and shall apply to income received in the calendar
year 1963 and each and every year thereafter.

Approved April 17, 1963.

CHAPTER 458
(House Bill 529)

AN ACT to repeal and re-enact, with amendments, Section 161 of
the Code of Public Local Laws of Howard County (1957 Edition,
being Article 14 of the Code of Public Local Laws of Maryland),
title "Howard County," subtitle "Planning and Subdivision Con-
trol," amending the local laws of Howard County with respect to
the approval of certain capital improvements by the Howard County