HARRY HUGHES, Governor

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from the remuneration of the employee) of the   tax imposed upon an

employee under § 3101 of the federal Internal  Revenue Code; or of

any payment required from an employee under a   state unemployment
insurance law;

(7)  Remuneration paid in any medium other than cash
to an employee for service not in the course of the employer's
trade or business;

(8)  Any payment (other than vacation or sick pay)
made to an employee after the month in which he attains the age
of sixty-five, if he did not work for the employer in the period
for which the payment is made.

(9)  The amount of any payment (including any amount
paid by an employer into a fund to provide for any such payment)
made to, or on behalf of, an employee under a plan or system
established by an employer which makes provision for his
employees generally, or for a class or group of his employees,
for the purpose of supplementing unemployment benefits.

(10)  Any payment to an individual as compensation for
serving or being called to serve on a jury.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
be applied retrospectively from January 1, 1985.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act is
hereby declared to be an emergency measure and necessary for the
immediate preservation of the public health and safety and having
been passed by a yea and nay vote supported by three-fifths of
all the members elected to each of the two Houses of the General
Assembly, the same shall take effect from the date of its
passage.

Approved April 9, 1985.

CHAPTER 49

(House Bill 275)

AN ACT concerning

Outdoor Music Festivals

FOR the purpose of including Queen Anne's County among those
counties that define a spectator at an outdoor musical
festival as a member of a certain gathering of persons; and
including Queen Anne's County among those counties that
define "outdoor festival promoter" as a person engaged in