MARVIN MANDEL, Governor                                 7

LIEU OF CONTRIBUTIONS. WITH RESPECT TO EXTENDED BENEFIT
PAYMENTS WHICH ARE WHOLLY REIMBURSED TO THE STATE BY THE
FEDERAL GOVERNMENT.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
is hereby declared to be an emergency measure and
necessary for the immediate preservation of the public
health and safety and having 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, the
same shall take effect from the date of its passage.

Approved January 31, 1975.

CHAPTER 3

(Senate Bill 23)

AN ACT concerning

Income Tax Credits

FOR the purpose of providing that, with respect to the
taxable year 1974 and each taxable year thereafter,
the credit allowed residents for income tax paid to
another state shall operate to reduce only the State
income tax and not any local income tax imposed
pursuant to certain provisions of the law,

BY repealing and re—enacting, with amendments,

Article 81 — Revenue and Taxes

Section 290

Annotated Code of Maryland

(1969 Replacement Volume and 1974 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 290 of Article 81 — Revenue and
Taxes, of the Annotated Code of Maryland (1969
Replacement Volume and 1974 Supplement) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:

Article 81 — Revenue and Taxes

290.