SPIRO T. AGNEW, Governor                        947

THE PREMISES, AND OTHER SIMILAR ESTABLISHMENTS
WHICH SELL FOOD AND DRINK FOR CONSUMPTION ON
THE PREMISES; PROVIDED, HOWEVER, THAT THIS SUB-
SECTION SHALL ONLY APPLY TO SUCH BUSINESS OR ES-
TABLISHMENT WHICH SHALL HAVE AN ANNUAL GROSS
INCOME OF $500,000 OR LESS, AND AS OF JUNE 1, 1969
SHALL HAVE AN ANNUAL GROSS INCOME OF $250,000 OR
LESS.

(13) (12) Any individual who is a student in a special education
program FOR THE MENTALLY, EMOTIONALLY, OR PHYSI-
CALLY HANDICAPPED under the public school system and is
employed as part of his training under the program.

Sec. 2. And be it further enacted, That this Act shall take effect
July 1, 1968.

Approved May 7, 1968.

CHAPTER 510
(Senate Bill 129)

AN ACT to repeal and re-enact, with amendments, subsection 12F
(b) of Article 81 of the Annotated Code of Maryland (1967 Sup-
plement), title "Revenue and Taxes," subtitle "What Shall Be
Taxed and Where," to provide that the definition of those persons
entitled to certain mandatory minimum tax credits includes cer-
tain persons required to live elsewhere than the bona fide residence.
ADMINISTRATIVE UNIT OR OFFICIAL MAY MAKE DE-
TERMINATIONS AS TO ELIGIBILITY FOR MANDATORY
MINIMUM TAX CREDITS OF PERSONS WHO MAY NOT
RESIDE IN THE DWELLING DUE TO ILLNESS OR NEED
OF SPECIAL CARE.

Section 1. Be it enacted by the General Assembly of Maryland,
That subsection 12F (b) of Article 81 of the Annotated Code of
Maryland (1967 Supplement), title "Revenue and Taxes," subtitle
"What Shall Be Taxed and Where," be and it is hereby repealed and
re-enacted, with amendments, to read as follows:

12F.

(b) Definitions.—As used in this section, the following words
have the meanings herein specified. "Homeowner" means every per-
son who actually resides in a dwelling in which such person has a
legal interest, including any life estate, whether as sole owner, joint
tenant, tenant in common, or tenant by the entireties, ; but any per-
son who otherwise qualifies as a "Homeowner" and who is required to
live elsewhere than the bona fide residence for reasons of health, age,

or care shall also be deemed a "Homeowner." "Gross income" means

gross income as defined in Section 280 of this article. "Combined
gross income" means the combined gross income of all homeowners,
if more than one, and all persons actually residing in the same
dwelling, except persons whose contributions, reasonably apportion-