MARVIN MANDEL, Governor                                2477

(J) THERE SHALL BE ADDED TO EACH PERSONAL INCOME
TAX RETURN FILED WITH THE STATE COMPTROLLER AN ADDITIONAL
TAX OF $1 FOR EACH TAXPAYER FOR THE CALENDAR YEARS 1976,
1977, AND 1978. THE STATE COMPTROLLER SHALL SPECIFY ON
THE TAX RETURN FORM THAT THIS ADDITIONAL TAX IS FOR THE
SCHOLASTIC SUMMER EMPLOYMENT PROGRAM. PERSONS 65 YEARS
OF AGE AND OLDER ARE EXEMPT FROM PAYING THIS ADDITIONAL
TAX. PERSONS HAVING A NET TAXABLE INCOME OF $6000 OR
LESS ARE EXEMPT FROM PAYING THIS ADDITIONAL TAX.]]

Article 88A — Social Services Administration

Section 17C

Annotated Code of Maryland

(1969 Replacement Volume and 1975 Supplement)

BY repealing and reenacting, with amendments,

Article 81 — Revenue and Taxes

Section 280A(c)

Annotated Code of Maryland

(1975 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 17C be and it is hereby added
to Article 88A — Social Services Administration, of the
Annotated Code of Maryland (1969 Replacement Volume and
1975 Supplement) to read as follows:

Article 88A — Social Services Administration

17C.

(A) THE SECRETARY OF HUMAN RESOURCES SHALL
ESTABLISH A DEMONSTRATION PROGRAM FOR THE PLACEMENT AND
EMPLOYMENT OF STUDENTS IN PRIVATE INDUSTRY IN MARYLAND TO
BE KNOWN AS THE "SUMMER SCHOLASTIC EMPLOYMENT ACT."

(B) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE
THE MEANINGS INDICATED.

(2)    "SCHOOL" MEANS AN EDUCATIONAL

INSTITUTION THAT HAS A REGULAR TEACHING STAFF, COURSE OF
STUDY, AMD A BODY OF STUDENTS IN ATTENDANCE. IT INCLUDES

SECONDARY SCHOOLS, COLLEGES, UNIVERSITIES, COMMUNITY

COLLEGES, BUSINESS, VOCATIONAL, TECHNICAL, AND MECHANICAL

SCHOOLS LEADING TO A DIPLOMA, DEGREE, OR CERTIFICATION,

IT DOES NOT INCLUDE ON-THE-JOB TRAINING COURSES,

CORRESPONDENCE COURSES, OR SIMILAR COURSES OR SCHOOLS.

(3)    "STUDENT" MEANS A STUDENT;

(I)    WHO HAS COMPLETED THE PRECEDING

ACADEMIC YEAR IN ACCORDANCE WITH THE REQUIREMENTS OF THE
SCHOOL ATTENDED AND WHO INTENDS TO CONTINUE IN SCHOOL.

(II)   WHO IS ENROLLED IN___ A PROGRAM OF