184                                LAWS OF MARYLAND                       [CH. 142

entitled to a credit against his tax liability for the year 1967 only, in
an amount equivalent to 5% of his State income tax liability.

289.

(a)    In lieu of the regular method of computation provided by
this subtitle, and the payment of the tax imposed by Section 288 (a)
of this subtitle, an individual reporting on a cash basis for the
calendar year beginning after December 31, 1966, and whose gross
income for such year is $10,000 or less, may elect to pay the tax
shown in tables which the Comptroller shall prepare, imposing a
tax corresponding to the taxpayer's gross income. Such tables shall
divide the range of gross incomes from $0 to $10,000 into intervals
not to exceed $100, and impose on all gross incomes within any one
such interval the same amount of tax, equal to the whole number of
dollars nearest to the tax liability of a taxpayer whose gross income
is the midpoint of such interval, taking account of the standard
deduction provided by Section 282 hereof and the personal exemp-
tions provided by Section 286 hereof.

(b)    The election given by this section as to the computation of
tax due shall be considered to have been made if the taxpayer files
the return prescribed for such computation and such election shall be
final and irrevocable.

(c)    If the taxpayer for any taxable year has filed a return
computing his tax without regard to this section, he may not there-
after elect for such year to compute his tax under this section.

(d)    This section shall not apply to any person claiming credit
for income tax paid any other state, to a non-resident, to any
fiduciary, to any individual filing a return for a period of less than
twelve (12) months, or for any taxable year other than a calendar
year, or to any married individual living with husband or wife at any
time during the taxable year whose spouse files a return and com-
putes the tax without regard to this section.

(e)    If a husband and wife living together file separate returns,
each shall be treated as a single person for the purposes of this
section.

313.

(a)    In computing the tax of a person who is a beneficiary of a
fiduciary estate there shall be included in the [investment income,
ordinary] income and allowable deductions, respectively, of such
person, that proportion of the [investment income, ordinary] income
and allowable deductions, respectively, of the fiduciary estate for the
annual accounting period of the fiduciary estate ending with or in
the taxable year of such person, that part of the net income of the
fiduciary estate for such annual accounting period which is paid,
distributed or credited to or for the benefit of such person in such
annual accounting period, bears to the total net income of the
fiduciary estate for such annual accounting period.

(b)    A fiduciary shall be liable for income tax only with respect
to such portion of the income of the fiduciary estate as is accumulated
and not paid, distributed, or credited to or for the benefit of a
beneficiary thereof which undistributed income shall not, however,
include any portion thereof which pursuant to the terms of a created