42                                     LAWS OF MARYLAND                            [CH. 17

and Baltimore City shall be the amount determined by applying the
percentage calculated in paragraph (2) to the amount calculated
under paragraph (1) of this section.

241.

(a) It shall be the duty of the State Board of Education, to set up
standards, rules and regulations for the examination, classification
and education of such handicapped children in the counties of the
State who can be benefited under the provisions of this subtitle; such
standards, rules and regulations to include the prescribing of qualifi-
cations of teachers, the curriculum and equipment, and the super-
vision of the program which may be inaugurated by the county board
of education for each such handicapped child. The expenses incurred
by any of the counties of the State in establishing special classes for
mentally or physically handicapped children in accordance with
standards, rules and regulations of the State Board of Education shall
be paid in the same manner as the ordinary expenses for the support
of schools in the several counties of the State; provided that in cal-
culating the cost of the minimum program as a basis for determining
the amount of the [equalization fund] State's share of current ex-
penses which a county is entitled to receive, each [such special class
shall be considered as a separate unit] professional staff member em-
ployed in this work shall be included as an allowed professional staff
member in making the calculation.

Article 81
288.

(c-2) There is hereby annually levied and imposed for each year
beginning after December 31, 1964, a tax on the net income of every
resident individual of this State and on the net income, taxable in
this State, of every individual not a resident of this State. Such tax
shall be at the rate of four per cent (4%) of the first $500.00 of the
net investment income subject to the tax imposed by this subtitle and
at the rate of five per cent. (5%) on the balance of the net investment
income subject to the tax imposed by this subtitle and at the rate of
four per cent. (4%) on the balance, if any, of the taxable net income.

(k) If the taxpayer's taxable year is a fiscal year ending in 1965,
such taxpayer shall compute his tax liability as prescribed in this
section in the following manner: A tax shall first be computed ac-
cording to the rates applicable to the calendar year 1964. A tentative
tax shall then be computed according to the rates applicable to the
calendar year 1965, and the difference between the tax and the tenta-
tive tax shall be determined. Such taxpayer's liability under this
section shall be the sum of (a) the tax as computed according to the
rates applicable to the calendar year 1964, and (b) that proportion
of the difference between the tax and the tentative tax, as defined
above, as the number of months in the taxpayer's fiscal year or period
which fall in the calendar year 1965 bears to the whole number of
months of such fiscal year or period. This subsection shall be in-
applicable for the calculation of any tax on any return filed which
covers a fiscal year or period ending after December 31, 1965.

289.

(f-3) In lieu of the regular method of computation provided by
this subtitle, and the payment of the tax imposed by Section 288 (c-2)
of this subtitle, an individual reporting on a cash basis for any tax-