1010

LAWS OF MARYLAND

Ch. 322

before the close of the taxable year. Where separate
returns are filed by husband and wife, the additional
exemption herein provided may not be divided between them
nor claimed in full by one spouse to the exclusion of the
other spouse, but said additional exemption shall be
considered personal as to each taxpayer. The taxpayer
shall be allowed an additional dependent credit of eight
hundred dollars ($800.00) for each dependent who has
attained the age of sixty-five (65) years before the close
of the taxable year.

(h) An individual, not a resident of this State, who
receives credits for income taxes paid to other states under
the provisions of § 291 hereof, shall be entitled only to
such proportion of the amounts allowable under (a), (b),
(d), (f) or (g) hereof as that portion of the net income of
such taxpayer which is taxable in this State bears to his
total net income.

(i) For calendar years beginning after December 31,
1956, gross income shall not be a factor in determining the
dependency of a son, stepson, daughter or stepdaughter who

(A)   Has not attained the age of 19 at the close
of the calendar year or

(B)   Is a student.

For this purpose the term "student" means an individual
who during each of 5 calendar months during the calendar
year in which the taxable year of the taxpayer begins--

(1)   Is a full-time student at an educational
institution; or

(2)   Is pursuing a full-time course of
institutional on-farm training under the supervision of an
accredited agent of an educational institution or of a state
or political subdivision of a state.

Amounts received as scholarships for study at an
educational institution shall not be taken into account in
determining whether a student received more than half of his
support from the taxpayer.

The term "educational institution" means only an
educational institution which normally maintains a regular
faculty and curriculum and normally has a regularly
organized body of students in attendance at the place where
its educational activities are carried on.

(j) For purposes of subsection (b), over half of the
support of an individual for a calendar year shall be
treated as received from the taxpayer if—-

(1) No one person contributed over half of such
support;