BALTIMORE, OCT. 6 -- A state panel studying ways to attract and keep Maryland public school teachers tentatively recommended today a special appropriation of $20 million to raise mid-career teachers' salaries and an additional $6.5 million in college scholarships for education students.

But the 19-member Governor's Commission on Teacher Salaries and Incentives balked at proposals for a complete overhaul of the state's mammoth teacher salary system and its underlying tax structure, saying specialized study is needed.

The commission, racing to get its final recommendations to Gov. William Donald Schaefer by Oct. 15, reviewed a draft copy of its 59-page report today, making several line-by-line changes during a three-hour meeting.

The commission was formed in November 1986 to examine causes of teacher shortages and recommend ways not only to retain them, but also to reduce competition among counties that offer widely varying salaries.

The panel agreed to a new formula introduced by Del. Anne S. Perkins (D-Baltimore), a commission member, that would distribute $20 million in "targeted aid" to teachers with more than 10 years' experience, with the bulk going to teachers in the state's poorer counties. Maryland's six richest counties, including Montgomery and Howard, would receive no funds under the formula.

The aid, according to the commission report, would help reduce salary disparities between rich and poor counties. The report said it hoped the $20 million could be "absorbed within the regular increases of the {state} budget," without a tax increase.

The report also said the $6.5 million in scholarship money for education students would be spread over four years and could go to both undergraduate and graduate students, with special emphasis on recruiting minority students.

The commission, headed by shoe company owner George B. Hess Jr. and consisting of a variety of educators, businessmen and political office holders, said it endorsed the idea of financing education almost fully by the state, rather than using the present crazy-quilt of local and state revenue, to attain salary parity for teachers throughout the state.

But a majority of the commission said that because this would involve hundreds of millions of dollars in revenue and require a fundamental restructuring of the state's tax system, it was "not within the mandate of this commission to recommend such comprehensive changes to state tax policy."

Instead, it recommended that the state legislature create a joint executive legislative task force at its 1988 session to undertake the study.