HARRY HUGHES, Governor                                  3535

The reasonable cash value of compensation in any medium
other than cash shall be estimated and determined in
accordance with rules prescribed by the Executive Director.
Amounts paid to traveling salesmen or other individuals as
allowance or reimbursement for traveling or other expenses
incurred on the business of the employing unit shall be
deemed to constitute wages only to the extent of the excess
of those amounts over the expenses actually incurred and
accounted for by the individual to his employing unit.
"Wages" does not include:

(1) That part of remuneration which, [beginning
January 1, 1972, is in excess of $4,200 and] beginning
January 1, 1978, is in excess of $6,000 AND BEGINNING
JANUARY 1, 1983, IS IN EXCESS OF $6,300 paid during the
calendar year to an individual by an employer, or his
predecessor, or by a combination of both the employer and
his predecessor, with respect to employment in this State or
any other state if the employee was in a continuous period
of employment immediately before and immediately subsequent
to transfer of business. The term predecessor as used in
this subsection shall mean the same as it means in § 8(c)(6)
of this article. However, if the maximum amount of wages
taxable under the Federal Unemployment Tax Act or any other
federal tax law against which credit may be taken for
contributions into a state unemployment insurance fund is
increased in the future over and above the amount of

[$6,000] $6,300 in any calendar year, the limitation set
forth in this section shall automatically increase to the
amount required by the federal law.
21.

(a) As used in this Section, unless the context
clearly requires otherwise -

(6) "Regular benefits" means benefits payable to
an individual under this act PURSUANT TO SECTION 3(D)(1),
BUT NOT ADDITIONAL BENEFITS PURSUANT TO SECTION 3(D)(2), or
under any other State law (including benefits payable to
federal civilian employees and to ex-servicemen pursuant to

5 U.S.C. chapter 85) other than extended benefits.

SECTION 2. AND BE IT FURTHER ENACTED, That the
provisions of this Act be construed in a manner consistent
with the provisions of the Federal Internal Revenue Code of

1954 and the Federal-State Extended Unemployment

Compensation Act of 1970, in order to assure that Maryland's
Unemployment Insurance Law may be certified by the U.S.
Secretary of Labor pursuant to Section 3304 of the Federal
Internal Revenue Code.

SECTION 2 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1982.