HARRY HUGHES, Governor

1011

(2)   Over half of such support was received from
persons each of whom, but for the fact that he did not
contribute over half of such support would have been
entitled to claim such individual as a dependent for a
taxable year beginning in such calendar year;

(3)   The taxpayer contributed over 10 percent of
such support; and

(4)   Each person described in paragraph (2)
(other than the taxpayer) who contributed over 10 percent of
such support files a written declaration (in such manner and
form as the Comptroller or his delegate may by regulations
prescribe) that he will not claim such individual as a
dependent for any taxable year beginning in such calendar
year.]

286.

(A)   AN INDIVIDUAL TAXPAYER SHALL BE ALLOWED AN
EXEMPTION OF $800 FOR EACH PERSONAL AND DEPENDENT EXEMPTION
FOR WHICH THE TAXPAYER IS ENTITLED TO A DEDUCTION FOR
FEDERAL INCOME TAX PURPOSES IN THE CORRESPONDING TAXABLE
YEAR. THERE SHALL BE ALLOWED AN ADDITIONAL DEPENDENT
EXEMPTION OF $800 FOR EACH DEPENDENT WHO ATTAINS THE AGE OF
65 YEARS BEFORE THE CLOSE OF THE TAXABLE YEAR.

(B)   IN THE CASE OF A FIDUCIARY, THE ALLOWABLE
EXEMPTION IS $200.

(C)   IF A RETURN IS FILED FOR A PERIOD OF LESS THAN 1
YEAR, THE AMOUNTS ALLOWABLE UNDER SUBSECTIONS (A) AND (B) OF
THIS SECTION SHALL BE APPORTIONED IN ACCORDANCE WITH THE
NUMBER OF MONTHS INCLUDED IN THE PERIOD FOR WHICH THE RETURN
IS FILED.

(D)   AN INDIVIDUAL WHO IS NOT A RESIDENT OF THIS STATE
AND WHO, UNDER § 291 OF THIS ARTICLE, RECEIVES ANY CREDIT
FOR INCOME TAXES PAID TO ANY OTHER STATE, IS ENTITLED ONLY
TO THE PROPORTION OF THE AMOUNTS ALLOWABLE UNDER SUBSECTIONS
(A) AND (B) OF THIS SECTION AS THE PORTION OF THE NET INCOME
OF THE TAXPAYER THAT IS TAXABLE IN THIS STATE BEARS TO THE
TAXPAYER'S TOTAL NET INCOME.

(E)   A TAXPAYER FOR WHOM A FEDERAL RETURN IS NOT
REQUIRED IS ENTITLED TO THE EXEMPTIONS THAT THE TAXPAYER
COULD HAVE CLAIMED IF THE TAXPAYER HAD FILED A FEDERAL
RETURN.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979 and shall apply to all
taxable years beginning after December 31, 1978.

Approved May 14, 1979.