Ch. 704                                          LAWS OF MARYLAND

SECTION 3. AND BE IT FURTHER ENACTED, That Section 1 of
this Act shall take effect December 1, 1988 and Section 2 of this
Act shall take effect July 1 November 1, 1988.

Approved May 27, 1988.

CHAPTER 704

(House Bill 971)

AN ACT concerning

Maryland-National Capital Park and Planning Commission -

Police Officers - Disability Benefits

PG/MC 7-88

FOR the purpose of providing that certain disability payments
made to a police officer employed by the Maryland-National
Capital Park and Planning Commission shall be considered as
in the nature of workers' compensation that is in addition
to and independent of any payment under the Workers'
Compensation Law; providing for the construction of this
Act; and generally relating to disability benefits of police
officers employed by the Maryland-National Capital Park and
Planning Commission.

BY repealing and reenacting, with amendments,

Article 28 - Maryland-National Capital Park and Planning

Commission
Section 2-111

Annotated Code of Maryland
(1986 Replacement Volume and 1987 Supplement)

Preamble

WHEREAS, Under Section 104(a)(1) of the Internal Revenue
Code, workers' compensation is excludable from gross income; and

WHEREAS, In the past, disability benefits paid by the
Maryland-National Capital Park and Planning Commission to its
police officers have been considered as workers' compensation,
and excludable from gross income under Section 104(a)(1) of the
Internal Revenue Code (Workmen's Compensation); and

WHEREAS, The enactment of this Act would ensure that
Maryland-National Capital Park and Planning Commission police
officer disability benefits continue to be excludable from gross
income under Section 104(a)(1) of the Internal Revenue Code
(Workmen's Compensation); now, therefore,

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