The Maryland Senate's Budget and Taxation Committee wil conduct a hearing March 30 on a bill to permit the withholding of state and local income taxes on gambling winnings.

If a bettor at a Maryland race track won at least $1,00 at odds of 300 to 1 or more, 71/2 percent would be deducted.

The Federal Tax Reform Act has permitted the witholding of such taxes since 1976, at a 20 percent rate.

The Maryland bill passed the House, 103 to 24, March 16 but is expected to face stiff opposition in the Senate from representatives of the [TEXT OMITTED FROM SOURCE] nue, two-thirds of which would go to the state and the remainder to local governments.

Because the taxes on such winnings are withheld under the present system, the comtroller's office says they frequently are difficult to collect by the time the taxpayer is reached the money, often has been spent, according to the office.

The bill also would apply to winnings of more than $5,000 in the state lottery and from $1,000 or more won in a sweeptakes, wagering pools, or lotteries not conducted by the state.

The witholding of taxes on the longshot horse bets would come on top of the tax bite deducted from the betting handle at the tracks before payoffs.