BLAIR LEE III, Acting Governor

651

that this Act is an emergency measure.

BY adding to

Article 81 — Revenue and Taxes

Section 281 (a-1)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 — Revenue and Taxes

281.

(A-1) FOR THE TAXABLE YEAR 1977 AND ALL TAXABLE YEARS
THEREAFTER TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 1976,
AN INDIVIDUAL WHO HAS ELECTED TO USE THE STANDARD DEDUCTION
IN DETERMINING HIS FEDERAL TAXABLE INCOME MAY ELECT, IN
DETERMINING HIS TAXABLE INCOME UNDER THIS SUBTITLE, TO
DEDUCT THE SUM OF THE DEDUCTIONS TO WHICH HE WOULD HAVE BEEN
ENTITLED HAD HE ELECTED TO USE ITEMIZED DEDUCTIONS IN
DETERMINING HIS FEDERAL TAXABLE INCOME. WHERE SUCH AN
ELECTION IS MADE THE ITEMIZED DEDUCTIONS PERMITTED IN THIS
SUBSECTION MAY NOT EXCEED THE FEDERAL ZERO BRACKET AMOUNT
ALLOWABLE TO THE TAXPAYER UNDER THE INTERNAL REVENUE CODE,
AND THE AMOUNT OF ITEMIZED DEDUCTIONS SHALL BE REDUCED BY AN
AMOUNT REPRESENTING INCOME TAXES IMPOSED BY THIS STATE, ANY
POLITICAL SUBDIVISION OF THIS STATE, AND ANY OTHER STATE OR
SUBDIVISION OF ANY OTHER STATE OR THE DISTRICT OF COLUMBIA.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act is
hereby declared to be an emergency measure and necessary for
the immediate preservation of the public health and safety
and having been passed by a yea and nay vote supported by
three—fifths of all the members elected to each of the two
Houses of the General Assembly, the same shall take effect
from the date of its passage.

Approved April 3, 1978.

CHAPTER 24

(Senate Bill 192)

AN ACT concerning

Hall of Records — Approval to Destroy Certain Materials

FOR the purpose of permitting the Hall of Records Commission
to approve the destruction of certain materials under