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3210 LAWS OF MARYLAND Ch. 797
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CHAPTER 797
(House Bill 1050}
AN ACT concerning
Income Tax — Withholding of Taxes on Military Pay
FOR the purpose of removing a prohibition in the State
income tax law against withholding income tax on
active duty military pay of Maryland residents in
the armed forces or military reserves; and
clarifying language.
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 312(b)
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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Preamble
The Federal Tax Reform Act of 1976 contains a
provision which allows the states to withhold State and
local income taxes from the active duty pay of members of
the armed forces and military reserves who claim Maryland
as their home of record. In order to take advantage of
the federal law it is necessary to repeal the prohibition
in the State income tax law which prevents this
withholding; now, therefore,
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 312(b) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:
Article 81 - Revenue and Taxes
312.
(b) The provisions of this section [shall] DO not
apply to any payments of salary, wages or compensation
for personal services of any kind for the employer for
the following:
[(1) For active service as a member of the
armed forces of the United States.]
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[(2)](1) For agricultural labor (as defined
in the Federal Internal Revenue Code from time to time).
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