284                               LAWS OF MARYLAND                         [CH. 89

Code of Maryland (1957 Edition), title "Inheritance", subtitles re-
spectively, "Division and Election-Partition", "Election", and "Sales
by Commissioners", be and they are hereby repealed.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1964.

Approved April 7, 1964.

CHAPTER 89
(Senate Bill 42)

AN ACT to repeal and reenact, with amendments, Section 280 (n) of
Article 81 of the Annotated Code of Maryland (1963 Supplement),
title "Revenue and Taxes", sub-title "Income Tax", amending the
law with respect to exclusions from gross income for the State
income tax, concerning particularly certain payments received by
members of the armed forces and other branches of federal service

while in a hostile fire area or a combat area or zone. INCOME

TAX BY EXTENDING THE EXCLUSION TO MEMBERS OF
THE ARMED FORCES AND OTHER BRANCHES OF THE
FEDERAL MILITARY SERVICE WHERE THE INDIVIDUAL
IS IN A MILITARY POLICING AREA OR ZONE.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 280 (n) of Article 81 of the Annotated Code of Mary-
land (1963 Supplement), title "Revenue and Taxes", sub-title "In-
come Tax", be and it is hereby repealed and re-enacted, with amend-
ments, to read as follows:

280.

(n) Payments up to fifteen hundred dollars ($1,500) received dur-
ing each current calendar year as members of the armed forces of
the United States, the United States Maritime Service, United States
Merchant Marine Cadet Corps, United States Merchant Marine,
United States Public Health Service Commissioned Officers Corps and
the Commissioned Officers Corps of the United States Coast and
Geodetic Survey by residents of this State on active duty with afore-

said branches of service. [The] For all calendar years prior to

January 1, 1964, the exclusion herein provided for shall apply in a

calendar year only in time of war, and prior to the cessation of hos-

tilities, or while the individual is in a combat area or zone. For all

calendar years beginning after December 31, 1963, the exclusion

herein provided for shall apply in a calendar year only in time of

war, and prior to the cessation of hostilities, or while the individual

is in either (1) a combat area or zone as defined in Section 112 of

the Internal Revenue Code (26 USC 112, as amended fro time to

time), or (2) a hostile fire area as defined in Section 9 of Public

Law 88-132 (Uniformed Services Pay Act of 1963, enacted by the

Congress of the United States, as it may be amended or revised from
time to time.) SAID BRANCHES OF SERVICE. FOR ALL CAL-
ENDAR YEARS BEGINNING AFTER DECEMBER 31, 1963,
THE EXCLUSION HEREIN PROVIDED SHALL BE APPLI-
CABLE TO AN INDIVIDUAL SERVING IN A MILITARY AREA