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Session Laws, 1945
Volume 589, Page 4   View pdf image (33K)
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4 LAWS OF MARYLAND. [CH. 3

CHAPTER 2.

(Senate Bill 51)

AN ACT to add a new sub-section to Section 223 of Article
81 of the Annotated Code of Maryland (1943 Supplement),
title "Revenue and Taxes", sub-title "Income Tax", said new
section to be known as Sub-section (o) and to follow imme-
diately after Sub-section (n) of said section, providing that
"gross income" shall not include mustering-out payments to
members of the Armed Forces of the United States.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That a new sub-section be and it is hereby added to
Section 223 of Article 81 of the Annotated Code of Maryland
(1943 Supplement), title "Revenue and Taxes", sub-title "In-
come Tax", said new sub-section to be known as Sub-section
(o), to follow immediately after Sub-section (n) of said sec-
tion, and to read as follows:

223. (o) Beginning with the calendar year 1944 and there-
after, amounts received as mustering out pay by members of
the Armed Forces of the United States to the extent paid and
received under and pursuant to Public Law No. 225, and any
amendments thereto or thereof, 78th Congress (2nd Session)
known as the Mustering-Out Payment Act of 1944, approved
February 3, 1944 and amounts paid or received by veterans of
the Armed Forces of the United States as benefits or compensa-
tion under and pursuant to Public Law No. 346 and any amend-
ments thereto or thereof, 78th Congress (2nd Session) known
as the Servicemen's Readjustment Act of 1944, approved June
22, 1944.

SEC. 2. And be it further enacted, That this Act is hereby
declared to an emergency law and necessary for the imme-
diate preservation of the public health and safety, and having
been passed by a yea and nay vote, supported by three-fifths
of all of the members elected to each of the two Houses of the
General Assembly of Maryland, the same shall take effect from
the date of its passage.

Approved January 26, 1945.

CHAPTER 3.
(Senate Bill 6)

AN ACT to add a new section to Article 81 of the Annotated
Code of Maryland (1943 Supplement), title "Revenue and
Taxes", sub-title "Income Tax", said new section to be known

 

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Session Laws, 1945
Volume 589, Page 4   View pdf image (33K)
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