WILLIAM DONALD SCHAEFER, Governor                     Ch. 13

PAY OVER THE FOLLOWING AMOUNTS TO THE APPROPRIATE LOCAL FISCAL
AUTHORITY OF SELECTED COUNTIES AND BALTIMORE CITY:

ALLEGANY	$ 143,400
BALTIMORE CITY	1,160,300
CAROLINE	60,200
CECIL	58,400
DORCHESTER	65,100
GARRETT	69,800
KENT	28,400
QUEEN ANNE'S	17,600
ST. MARY'S	45,600
SOMERSET	65,100
TALB0T	15,600
WASHINGTON	129,500
WICOMICO	101,900
WORCESTER	28,900
	$2,591,200

THE PAYMENTS OF THE ADDITIONAL AMOUNTS PROVIDED FOR IN THIS

SUBPARAGRAPH SHALL BE MADE ON OR ABOUT JUNE 1, 1988.

286.

(a) (1) An individual taxpayer shall be allowed an
exemption of [$800] THE AMOUNT SPECIFIED IN PARAGRAPH (1) OF THIS
SUBSECTION for each personal and dependent exemption for which
the taxpayer is entitled to a deduction for federal income tax
purposes in the corresponding taxable year. There shall be
allowed an additional dependent exemption of $800 for each
dependent who attains the age of 65 years before the close of the
taxable year.

(2) THE AMOUNT THAT AN INDIVIDUAL MAY DEDUCT FOR EACH
OF THE EXEMPTIONS UNDER PARAGRAPH (1) OF THIS SUBSECTION IS:

(I) FOR THE TAXABLE YEAR BEGINNING AFTER
DECEMBER 31, 1986 BUT BEFORE JANUARY 1, 1988, $1,000;

(I) FOR THE TAXABLE YEAR BEGINNING AFTER
DECEMBER 31, 1987 BUT BEFORE JANUARY 1, 1989, $1,000; AND

(II) FOR THE TAXABLE YEAR BEGINNING AFTER
DECEMBER 31, 1988, $1,200.

(I) FOR THE TAXABLE YEARS BEGINNING AFTER
DECEMBER 31, 1986 BUT BEFORE JANUARY 1, 1989, $1,000; AND

(II) FOR ANY TAXABLE YEAR BEGINNING AFTER
DECEMBER 31, 1988, $1,100.

288.

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