SECTION 6. AND BE IT FURTHER ENACTED, That if any provision
of this Act or the application thereof to any person or
circumstance is held invalid for any reason in a court of
competent jurisdiction, the invalidity does not affect other
provisions or any other application of this Act which can be
given effect without the invalid provision or application, and
for this purpose the provisions of this Act are declared
severable.

SECTION 5 7. AND BE IT FURTHER ENACTED, That this Act is an
emergency measure, is necessary for the immediate preservation of
the public health and safety, has 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, and shall take effect
from the date it is enacted.

Approved March 20, 1989.

CHAPTER 8

(Senate Bill 785)

AN ACT concerning

Targeted Tax Relief Act of 1989

FOR the purpose of providing, for Maryland income tax purposes, a
subtraction from federal adjusted gross income for certain
individuals whose income is not greater than certain poverty
thresholds levels; allowing an additional exemption in a
certain amount for certain blind or elderly individuals to
determine Maryland taxable income; repealing a provision
allowing additional standard deductions for certain blind or
elderly individuals; increasing certain minimum limitations
applicable to the standard deduction; increasing the amount
that an individual may deduct for certain exemptions to
determine Maryland taxable income; altering the formula for
calculating credits and increasing the maximum credits
available under the State program of property tax credits
for renters; requiring certain actions within a specified
period with regard to the State program of property tax
credits for renters; altering the formula for calculating
credits, and increasing the maximum eligible assessed value
and maximum grants in the State program of property tax
credits for homeowners; requiring the Comptroller to pay
from the income tax revenue certain amounts to certain
counties and Baltimore City for a certain fiscal year;
requiring the Comptroller to pay from the income tax revenue
certain amounts to certain municipal corporations for a
certain fiscal year; providing for the termination of a

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WILLIAM DONALD SCHAEFER, Governor                        Ch. 8