HARRY HUGHES, Governor

4717

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That is a taxpayer has paid income tax imposed
under Article 81 of the Code with respect to amounts
received by the taxpayer as a subsistence allowance as a
member of the Maryland and State Police force, and if the
taxpayer has not received a refund of the so paid, the
taxpayer may, in accordance with the Act, claim a refund
for the amount of income tax paid with respect to the
subsistence allowance.

SECTION 2. AND BE IT FURTHER ENACTED, That the refund
shall be based on:

(1) A maximum of $5 per day of subsistence allowances;
and

(2) The maximum marginal bracket at which the income
tax was paid.

SECTION 3. AND BE IT FURTHER ENACTED, That the period
of limitations prescribed in Article 81, § 310(b) of the
Code does not apply to refund claims filed under this Act
and on or before June 30, 1984.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 280(c)(12) and (13)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

BY adding to

Article 81 - Revenue and Taxes

Section 280(c)(14)

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

280.

(c) There shall be subtracted from federal adjusted
gross income: