664                             LAWS OF MARYLAND                    [CH. 207

giving Day and Christmas. Any day which but for the action of
the board of directors of any bank would be a legal holiday shall not
be a legal holiday for that banking institution. All laws concerning
legal holidays shall apply or not apply to any banking institution
acting under the provisions of this section according to the action
of its board of directors in declaring such day to be or not to be a
legal holiday.

77.                               ARTICLE 100

EVERY STATE EMPLOYEE SHALL BE ENTITLED TO OB-
SERVE WITH PAY THE LEGAL HOLIDAYS ENUMERATED
IN SECTION 9 OF ARTICLE 13 OF THIS CODE, AS AMENDED
FROM TIME TO TIME, ON THE DAYS PROVIDED IN SEC-
TIONS 9 AND 11 OF ARTICLE 13 OF THIS CODE, AS AMENDED
FROM TIME TO TIME. ANY STATE EMPLOYEE WHO FROM
THE NATURE OF HIS DUTIES IS REQUIRED TO WORK ON
ANY PORTION OF ANY OF THESE HOLIDAYS SHALL BE
GIVEN COMPENSATORY TIME FOR SUCH WORK.

Sec. 2. And be it further enacted, That this Act shall take effect
January 1, 1971.

Approved April 23, 1969.

CHAPTER 207
(Senate Bill 112)

AN ACT to repeal and re-enact, with amendments, Section 12F
SECTIONS 12F (A) AND (c) of Article 81 of the Annotated
Code of Maryland (1965 Replacement Volume and 1968 Supple-
ment), title "Revenue and Taxes," subtitle "What Shall Be Taxed
and Where," providing for a mandatory AUTHORIZING A tax
credit for persons under sixty-five years of age who receive dis-
ability benefits under the Social Security Act.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 12F SECTIONS 12F (A) AND (c) of Article 81 of the
Annotated Code of Maryland (1965 Replacement Volume and 1968
Supplement), title "Revenue and Taxes," subtitle "What Shall Be
Taxed and Where," be and it is THEY ARE hereby repealed and
re-enacted, with amendments, to read as follows:

12F.

(A) THERE IS HEREBY CREATED A MANDATORY MINI-
MUM TAX CREDIT FROM REAL PROPERTY TAXATION FOR
SUBDIVISION PURPOSES FOR CERTAIN HOMEOWNERS BY
REASON OF AGE AND INCOME AND AN OPTIONAL MINI-
MUM TAX CREDIT FROM REAL PROPERTY TAXATION FOR
SUBDIVISION PURPOSES FOR CERTAIN HOMEOWNERS BY
REASON OF DISABILITY. THE MANDATORY MINIMUM TAX
CREDIT PROVIDED HEREIN APPLIES TO THE SEVERAL
COUNTIES AND TO BALTIMORE CITY, BUT IT DOES NOT