1702                            JOINT RESOLUTIONS

Resolved, That the Legislative Council is requested to report the
results of its study together with any recommendations it may think
pertinent to the General Assembly of 1968.

Approved May 4, 1967.

No. 14
(Senate Joint Resolution 22)

Senate Joint Resolution urging the General Assembly of the State of
Delaware to give consideration to the restoration of the reciprocal
income tax credit provisions in the Delaware Income Tax Law,
similar to the income tax credit provisions in the Maryland Income
Tax Law, which will be applicable to residents of both States and
thus restore the favorable tax-climate which has existed for many
years.

Whereas, Both the States of Delaware and Maryland impose in-
come taxes on both residents and nonresidents and many of the
residents of these two States commute back and forth across the
state lines in the pursuit of employment; and

Whereas, There has existed for many years reciprocal income tax
credit provisions in the two State laws so that a resident paid his
income tax to his state of residence and the nonresident state allowed
a tax credit for the income tax so paid; and

Whereas, The General Assembly of Delaware in their 1966 Legis-
lative Session, repealed the income tax credit provisions in their law
so that residents of Maryland employed within Delaware must pay
an income tax to that state with no credit for the income tax paid to
Maryland, and as a result residents of Delaware who work in Mary-
land automatically become subject to the Maryland income tax with
no credit allowed for the income tax paid to Delaware; now, therefore,
be it

Resolved by the General Assembly of Maryland, That the General
Assembly of the State of Delaware be urged to give careful considera-
tion to an amendment to the income tax law of the State of Delaware,
which will restore the reciprocal income tax credit provisions and
thus re-establish the fairness and equity that has heretofore existed
for the past several years; and be it further

Resolved, That the Secretary of State of Maryland be directed to
send copies of this Resolution under the Great Seal of the State of
Maryland to the presiding officers of the two Houses of the Legisla-
ture of the State of Delaware and also to the Honorable Charles L.
Terry, Jr., Governor of the State of Delaware.

Approved May 4, 1967.