HARRY HUGHES, Governor

293

State or federal employee retirement system, and included in
such individual's federal adjusted gross income, this
subtraction shall not exceed an amount equal to the maximum
annual benefits permitted for persons who retired at the age
of 65 or older under the Social Security Act for the prior
calendar year. The Comptroller shall determine the amount
of the maximum benefit annually and for the purposes of this
subparagraph may allow the subtraction to the nearest $100.
The allowed subtraction shall be reduced by the amount of
old age, survivors, or disability benefits received under
the Social Security Act, the Railroad Retirement Act, or
both, as the case may be; (4) in the case of persons retired
prior to January 1, 1967, payments received which represent
[uncovered] UNRECOVERED contributions to a retirement system
over and above any amount of such contributions remaining to
be recovered tax free on the federal return, limited to an
amount which together with the amount of any tax-free
exclusion in the federal return does not exceed the
exclusion which was permitted under the laws and regulations
of this State prior to the year 1967; (5) to the extent
included, the amount of any refunds of income taxes paid to
the State of Maryland, any other state, the District of
Columbia, and any political subdivision of the State of
Maryland and of any other state; (6) to the extent included,
distributions to beneficiaries of accumulated income on
which income tax has been paid by a fiduciary to this State;
(7) expenses for household and dependent care services
determined and calculated as employment-related expenses
under Section 44A of the Internal Revenue Code, as amended
from time to time, and subject to the dollar limit imposed
by that section; and (8) for all taxable years ending after
December 31, 1972, amounts received by an individual who is
totally disabled, as an annuity, pension or endowment under
a private, municipal, State or federal retirement system,
and included in such individual's federal adjusted gross
income, this subtraction shall not exceed an amount equal to
the maximum annual benefit received in Maryland by persons
who retired at the age of 65 or older under the Social
Security Act for the prior calendar year. The Comptroller
shall determine the amount of the maximum benefit annually
and for the purposes of this subparagraph may allow the
subtraction to the nearest $100. The allowed subtraction
shall be reduced by the amount of disability benefits
received under the Social Security Act, the Railroad
Retirement Act, or both, as the case may be.

326.

The tax hereby levied does not apply to the following
sales:

(c) (2) Sales of food for human consumption for less
than $1; sales of food for human consumption by a vendor
operating a business which provides no facilities for
consumption of the food on the premises; and sales of food
for human consumption off of the premises by a vendor who
has facilities for consumption of food on the premises but