HARRY HUGHES, Governor                              1275

(h) Notwithstanding any provision of Section 300 of
this article, the Comptroller shall furnish to the
Department the information required to verify the income
stated on an application submitted under this section.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 6, 1980.

CHAPTER 373

(House Bill 188)

AN ACT concerning

Income Tax - Political Contributions

FOR the purpose of permitting certain political
contributions to be subtracted from federal adjusted
gross income in the determination of income tax
liability.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 280(c)

Annotated Code of Maryland

(1975 Replacement Volume and 1979 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be repealed, amended, or enacted to read as follows: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

280.

(c) There shall be subtracted from federal adjusted
gross income: (1) interest or dividends on obligations of
the United States and its territories and possessions or of
any authority, commission or instrumentality of the United
States and any other income to the extent includable in
gross income for federal income tax purposes, but exempt
from State income taxes under the laws of the United States;
(2) payments received by policemen and firemen from pension
systems for injuries or disabilities arising out of and in
the course of their employment as policemen or firemen; (3)
for all taxable years ending after December 31, 1972,
amounts received by an individual who has attained the age
of 65 years before the close of the taxable year as an
annuity, pension, or endowment under a private, municipal,