Disability retirement benefits, reduction as a result of workers'

compensation benefits, provisions amended.................................

Investment in nondividend paying common stocks by Board of

Trustees, limitation altered............................................................

Surviving spouse death benefits, election of an allowance for
members of State pension systems and local fire and police systems,

provisions altered ...............................................................................

Teachers and State employees supplemental retirement plans,
appropriation for ................................................................................

Revenue and Taxes —

Alcohol and Tobacco Tax Division, appropriation to .........................

Calvert County -

Public transportation services, county authorized to levy and collect

taxes for and to establish, alter, or abolish special taxing areas for

Special taxing districts, county commissioners authorized to

establish and to levy special taxes .................................................

Citizen tax reduction and fiscal reserve account, established in the
State Reserve Fund to offset revenue loss due to legislation
providing individual income tax relief or federal revenue
reductions; research and development equipment and supplies,
property tax exemption added and credit repealed .........................

Energy tax, Prince George's County, termination date extended ......

Estate tax, apportionment of federal and State tax to interests and
gifts not included in decedent's federal taxable estate, prohibition
clarified ...............................................................................................

Financial institution franchise tax, public service company franchise
tax, and income tax, credit for wages paid to qualified employment
opportunity employees and for child care for their children
provided or paid for by a business, provisions added .....................

Franchise tax made inapplicable to commercial banks, savings banks,
trust companies, and companies that compete with national banks
in the State; property tax exemption repealed for personal property
and added for computer programs used for processing deposits or
loans ....................................................................................................

Garrett County -
Public transportation services, county authorized to levy and collect
taxes for and to establish, alter, or abolish special taxing areas for

Hotel and Motel Tax -

Harford County, hotel rental tax, authorized ..................................

Montgomery County, distribution of revenue to municipal

corporations and special tax districts, requirements added.........

Wicomico County, hotel rental tax, maximum rate, increased;
distribution of additional revenue if rate increased, provisions
added ...............................................................................................

Municipal corporation special tax districts, special tax levy, approved
uses, and other provisions altered; Garrett, Howard, Prince
George's, Washington, and Wicomico Counties authorized to
create special tax districts for financing and providing
infrastructure improvements, provisions added ...............................

- 4575 -

INDEX

Chapter

Page

361	2420
362	2421
567	3263
7	401 549
7	391
40	1304
537	3123
128 65	1728 1355
555	3218
492	2812
127	1706
91	1427
76	1376
55	1335
109	1471
548	3170