832                                        LAWS OF MARYLAND                                Ch. 386

certain real property tax credit for persons who are under 65 years of age and
totally disabled under the Social Security Act or Railroad Retirement Act, and
to provide for the manner of determining this credit.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 12F(c-l) be and it is hereby added to Article 81
of the Annotated Code of Maryland, ([[1969 Replacement Volume and]] 1972
Supplement), title "Revenue and Taxes", subtitle "What Shall be Taxed and
Where", to follow immediately after Section 12F(c) thereof, and to read as
follows:

12F.

(C-l) IN HOWARD COUNTY, IN ADDITION TO THE MANDATORY
TAX CREDIT PROVISIONS IN SUBSECTION (C) OF THIS SECTION 12F,
ANY HOMEOWNER WHO HAS NOT ATTAINED THE AGE OF 65
YEARS AND WHO RECEIVES BENEFITS AS A RESULT OF A FINDING
OF PERMANENT AND TOTAL DISABILITY UNDER THE SOCIAL
SECURITY ACT OR UNDER THE RAILROAD RETIREMENT ACT, AND
WHOSE GROSS INCOME DOES NOT EXCEED $5000 FOR THE
CALENDAR YEAR IMMEDIATELY PRECEDING THE FISCAL YEAR OF
APPLICATION, SHALL BE ALLOWED A SINGLE TAX CREDIT FROM
THE COUNTY'S REAL PROPERTY TAXES ON THE DWELLING FOR
WHICH THE APPLICATION FOR THE TAX CREDIT IS MADE. THIS
TAX CREDIT SHALL EQUAL 50% OF THE ASSESSED VALUE OF THE
DWELLING OR $4,000, WHICHEVER IS THE LESSER AMOUNT,
MULTIPLIED BY THE APPLICABLE COUNTY TAX RATE.
APPLICATION FOR A TAX CREDIT SHALL BE AS PROVIDED IN
SECTION 49C OF THIS ARTICLE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 21, 1973.

CHAPTER 387
(Senate Bill 360)

AN ACT to repeal and re-enact, with amendments, Section 312(b) of Article 81 of
the Annotated Code of Maryland (1969 Replacement Volume) title "Revenue
and Taxes" subtitle "Income Tax" to eliminate a reference to a particular sex
in the income tax law.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 312(b) of Article 81 of The Annotated Code of
Maryland (1969 Replacement Volume) title "Revenue and Taxes" subtitle
"Income Tax" be and it is hereby repealed and re-enacted, with amendments, to
read as follows:

312.

(b) The provisions of this section shall not apply to any payments of salary,
wages or compensation for personal services of any kind for the employer for the
following: