680

LAWS OF MARYLAND

Ch. 41

§ 6012(a), shall file with the Comptroller a return in such
form as the Comptroller shall prescribe, and shall attach to
said return a copy of the statement received from his
employer showing his compensation, salary or wages and the
Maryland income tax withheld therefrom.

(2) NOTWITHSTANDING ANY OTHER PROVISION OF THIS
SECTION TO THE CONTRARY, THE INCOME LEVEL AT WHICH A
DEPENDENT TAXPAYER MOST FILE A TAX RETURN IS DETERMINED
UNDER THE PROVISIONS OF SECTION 6012 (A) (1) (A) (I) OF THE
INTERNAL REVENUE CODE, AS AMENDED FROM TIME TO TIME,
TOGETHER WITH ANY MODIFICATIONS CONTAINED IN SECTION 280 OF
THIS SUBTITLE.

(3) Notwithstanding any other provisions of
this subtitle to the contrary, any individual not required
to file an income tax return to this State in accordance
with the provisions of this subsection, shall not be liable
for any income tax otherwise due under this subtitle. Such
individual, by filing a return in such form as prescribed by
the Comptroller, shall be entitled to a refund of all income
taxes either withheld or paid as an estimated tax under the
provisions of § 312 of this subtitle.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978 and shall apply to all
taxable years beginning after December 31, 1977.

Approved April 11, 1978.

CHAPTER 42

(Senate Bill 517)

AN ACT concerning

Income Tax — Household and Dependent Care Services

FOR the purpose of providing a subtraction from federal
adjusted gross income for State income tax purposes of
certain expenses for household and dependent care
services; and providing for the effective date of the
Act.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 280 (c)

Annotated Code of Maryland

(1975 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF