580                              LAWS OF MARYLAND                      [CH. 297

general use. No clerk, deputy or other clerk shall receive any other
fee, remuneration, or gift of any kind for performing a marriage
ceremony not authorized herein.

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1966.

Approved April 29, 1966.

CHAPTER 297
(House Bill 466)

AN ACT to repeal and re-enact, with amendments, Section 280 (n)
of Article 81 of the Annotated Code of Maryland (1965 Replace-
ment Volume), title "Revenue and Taxes," subtitle "Income Tax,"
broadening AMENDING the provisions for exclusion of CERTAIN
combat pay from gross income for income tax purposes, and
conforming such provisions in certain respects to the Federal ex-
clusion provisions IN THE INTERNAL REVENUE CODE.

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 (1965 Replacement Volume), title "Revenue and Taxes," sub-
title "Income Taxes," be and it is hereby repealed and re-enacted,
with amendments, to read as follows:

280.

(n) [Payments up to fifteen hundred dollars ($1,500.00) re-
ceived during each current calendar year] For all taxable years
beginning after December 31, 1965, compensation received as mem-
bers 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 these branches of service [.] , for any month
during any part of which such member—

1. Served in a combat zone during an induction period, or

2. Was hospitalized as a result of wounds, disease, or injury in-
curred while serving in a combat zone during an induction period; but

this paragraph 2 shall not apply for any month during any part of

which there are no combatant activities in any combat zone as deter-
mined for purposes of Section 112 of the Federal Internal Revenue

For purposes of this subsection, the meaning of the forms "Combat
Zone," ''Compensation" and "Induction Period" shall be as in Section
112 of the Federal Internal Revenue Code. PERIOD AND TO WHAT-
EVER EXTENT IS ALLOWED AND SPECIFIED UNDER THE
PROVISIONS OF SECTION 112 OF THE FEDERAL INTERNAL
REVENUE CODE (USCA, TITLE 26, SECTION 112, AS
AMENDED FROM TIME TO TIME). [The exclusion herein pro-