5367
MONTGOMERY COUNTY

INCLUDING BUT NOT LIMITED TO GIFTS, END WHETHER OR NOT
INCLUDED IN THE DEFINITIONS OF "GROSS INCOME" FOR FEDERAL
OR STATE INCOME TAX PURPOSES, INCLUDING ANY INCOME
RECEIVED UNDER SOCIAL SECURITY AND THE RAILROAD
RETIREMENT, AND ANY INCOME RECEIVED AS A RESULT OF A
FINDING OF PERMANENT AND TOTAL DISABILITY BY THE SOCIAL
SECURITY ACT, THE RAILROAD RETIREMENT ACT, OR BY AN
AGENCY OF A MUNICIPAL CORPORATION, COUNTY, STATE
GOVERNMENT, FEDERAL GOVERNMENT OR THE DISTRICT OF
COLUMBIA, AND THE INCOME RECEIVED FROM ANY PUBLIC OR
PRIVATE RETIREMENT OR DISABILITY SYSTEM. THE TERM
"COMBINED TOTAL INCOME" MEANS THE TOTAL INCOME OF ALL
OWNERS AND ALL PERSONS ACTUALLY RESIDING IN THAT SAME
UNIT EXCEPT THOSE PERSONS PAYING A REASONABLE FIXED
RENTAL CHARGE.

Section 2. Severability.

The provisions of this Act are severable, and if any
provisions, sentence, clause, section or part thereof is
held illegal, invalid or unconstitutional or or
inapplicable to any person or circumstances, such
illegality, invalidity, unconstitutionality or
inapplicability shall not affect or impair any of the
remaining provisions, sentences, clauses, sections or
parts of the Act or their application to other persons or
circumstances. It is hereby declared to be the
legislative intent that this Act would have been adopted
if such illegal, invalid or unconstitutional provision,
sentence, clause, section or part had not been included
therein, and if the person or circumstances to which the
Act or any part thereof is inapplicable had been
specifically exempted therefrom.

Section 3. Effective date.

The County Council hereby declares that an emergency
exists and that this legislation is necessary for the
immediate protection of the public health and safety.
Therefore, this emergency legislation shall take effect
on the date on which it becomes law. This legislation
shall apply to claims for a tax credit for the taxable
year 1973, beginning July 1, 1973, and taxable years
thereafter.

Approved December 20, 1973

Chapter 22