1054                            LAWS OF MARYLAND                      [CH. 723

determined in accordance with rules prescribed by the Executive
Director. Amounts paid to traveling salesmen or other individuals as
allowance or reimbursement for traveling or other expenses incurred
on the business of the employing unit shall be deemed to constitute
wages only to the extent of the excess of such amounts over the ex-
penses actually incurred and accounted for by the individual to his
employing unit; provided that the term "wages" shall not include:

(1)   After January 1st, 1957, that part of remuneration which,
after remuneration equal to $3,000 has been paid during the calendar
year to an individual by an employer, or his predecessor, or by a
combination of both the employer and his predecessor, with respect
to employment, is paid during such calendar year to such individual
by such employer, or his predecessor, or by a combination of both the
employer and his predecessor, with respect to employment in this
State or any other state. The term predecessor as used in this
subsection shall mean the same as it means in Section 8 (c) (5)
of this article, provided, that if the maximum amount of wages
taxable under the federal Unemployment Tax Act or any other
federal tax law against which credit may be taken for contributions
into a state unemployment insurance fund is increased in the future
over and above the amount of $3,000 in any calendar year, the limita-
tion set forth above in this section shall automatically increase in an
amount corresponding to the increase in taxable wages under said
federal law, but the increase authorized by the federal law shall not
exceed $3,600.00.

(2)   The amount of any payment (including any amount paid by
an employer for insurance or annuities, or into a fund, to provide for
any such payment) made to, or on behalf of, an employee or any of
his dependents under a plan or system established by an employer
which makes provision for his employees generally (or for his em-
ployees generally and their dependents) or for a class or classes of
his employees (or for a class or classes of his employees and their
dependents), on account of (A) retirement, or (B) sickness or acci-
dent disability, or (C) medical or hospitalization expenses in con-
nection with sickness or accident disability, or (D) death;

(3)   Any payment made to an employee (including any amount
paid by an employer for insurance or annuities, or into a fund, to
provide for any such payment) on account of retirement;

(4)   Any payment on account of sickness or accident disability,
or medical or hospitalization expenses in connection with sickness or
accident disability, made by an employer to, or on behalf of, an em-
ployee after the expiration of six calendar months following the last
calendar month in which the employee worked for such employer;

(5)   Any payment made to, or on behalf of, an employee or his
beneficiary (A) from or to a trust exempt from tax under Section 401
(a) of the federal Internal Revenue Code at the time of such payment
unless such payment is made to an employee of the trust as remunera-
tion for services rendered as such employee and not as beneficiary of
the trust, or (B) under or to an annuity plan which, at the time of
such payment, meets the requirements of Section 401 (a) (3), (4),
(5), and (6) of the Federal Internal Revenue Code;

(6)   The payment by an employer (without deduction from the
remuneration of the employee) (A) of the tax imposed upon an em-