EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0094*
SENATE BILL 94
Q3 3lr0823
SB 122/22 – B&T (PRE–FILED)
By: Senator Jackson Senators Jackson, Bailey, Benson, Corderman, Elfreth,
Guzzone, Hettleman, Jennings, King, McCray, Rosapepe, Salling, and
Zucker
Requested: November 16, 2022
Introduced and read first time: January 11, 2023
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 14, 2023
CHAPTER ______
AN ACT concerning 1
Income Tax – Subtraction Modification – Volunteer Fire, Rescue, and 2
Emergency Medical Services Public Safety Volunteers 3
FOR the purpose of increasing the amount of a subtraction modification under the 4
Maryland income tax for certain qualifying volunteer fire, rescue, and emergency 5
medical services members an individual who is a qualifying public safety volunteer 6
beginning in a certain taxable year; and generally relating to a subtraction 7
modification under the Maryland income tax for qualifying volunteer fire, rescue, 8
and emergency medical services members public safety volunteers. 9
BY repealing and reenacting, without amendments, 10
Article – Tax – General 11
Section 10–208(a) and (i–1)(1) 12
Annotated Code of Maryland 13
(2022 Replacement Volume) 14
BY repealing and reenacting, with amendments, 15
Article – Tax – General 16
Section 10–208(i–1)(3) 10–208(i–1) 17
Annotated Code of Maryland 18
(2022 Replacement Volume) 19
2 SENATE BILL 94
BY repealing 1
Article – Tax – General 2
Section 10–208(l) 3
Annotated Code of Maryland 4
(2022 Replacement Volume) 5
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 6
That the Laws of Maryland read as follows: 7
Article – Tax – General 8
10–208. 9
(a) In addition to the modification under § 10–207 of this subtitle, the amounts 10
under this section are subtracted from the federal adjusted gross income of a resident to 11
determine Maryland adjusted gross income. 12
(i–1) (1) The subtraction under subsection (a) of this section includes an amount 13
equal to the amount specified in paragraph (3) of this subsection if an individual is a 14
qualifying volunteer fire, rescue, or emergency medical services member for the taxable 15
year, as determined under paragraph (2) of this subsection. 16
(i–1) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 17
MEANINGS INDICATED . 18
(II) “PUBLIC SAFETY ORGANIZ ATION” MEANS: 19
1. A BONA FIDE MARYLAND POLICE AGENC Y; 20
2. A BONA FIDE MARYLAND FIRE , RESCUE, OR 21
EMERGENCY MEDICAL SE RVICES ORGANIZATION ; 22
3. AN AUXILIARY ORGANIZ ATION OF A BONA FIDE 23
MARYLAND FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES ORGANIZATIO N; 24
4. THE UNITED STATES COAST GUARD AUXILIARY; 25
5. THE MARYLAND DEFENSE FORCE; OR 26
6. THE MARYLAND CIVIL AIR PATROL. 27
(III) “PUBLIC SAFETY VOLUNTE ER” MEANS A MEMBER OF A 28
PUBLIC SAFETY ORGANI ZATION. 29
(2) The subtraction under subsection (a) of this section includes an amount 30
equal to the amount specified in paragraph [(3)] (4) of this subsection if an individual is a 31 SENATE BILL 94 3
qualifying PUBLIC SAFETY volunteer [fire, rescue, or emergency medical services member] 1
for the taxable year, as determined under paragraph [(2)] (3) of this subsection. 2
[(2)] (3) An individual is a qualifying PUBLIC SAFETY volunteer [fire, 3
rescue, or emergency medical services member] for the taxable year eligible for the 4
subtraction modification under this subsection if the individual: 5
(i) is an active member of[: 6
1. a bona fide Maryland fire, rescue, or emergency medical 7
services organization; 8
2. an auxiliary organization of a bona fide Maryland fire, 9
rescue, or emergency medical services organization; 10
3. the United States Coast Guard Auxiliary; 11
4. the Maryland Defense Force; or 12
5. the Maryland Civil Air Patrol] A PUBLIC SAFETY 13
ORGANIZATION ; 14
(ii) serves the PUBLIC SAFETY organization in a volunteer capacity 15
without compensation, except nominal expenses or meals; 16
(iii) 1. qualifies for active status during the taxable year under: 17
A. A POLICE AUXILIARY O R RESERVE VOLUNTEER 18
PROGRAM APPROVED BY THE MARYLAND POLICE TRAINING AND STANDARDS 19
COMMISSION IN CONJUNC TION WITH THE MARYLAND ASSOCIATION OF COUNTIES 20
AND THE MARYLAND MUNICIPAL LEAGUE, THAT INCLUDES UNIFORM SYSTEMS FOR 21
QUALIFICATION AND RE CORD KEEPING , IF THE PROGRAM IS IN CORPORATED INTO 22
THE POLICE AGENCY ’S RULES AND REGULATI ONS; 23
B. a volunteer fire, rescue, or emergency medical services 24
personnel or auxiliary length of service award program operated by a county or municipal 25
corporation of the State, if the length of service award program requires for active status 26
qualification a minimum of 50 points per year and that points be earned in at least two 27
different categories; or 28
[B.] C. a point system established by a county or municipal 29
corporation that does not operate a volunteer fire, rescue, or emergency medical services 30
personnel or auxiliary length of service award program or by the United States Coast Guard 31
Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active 32
members of a volunteer fire, rescue, or emergency medical services organization or 33 4 SENATE BILL 94
auxiliary organization, if the point system requires for active status qualification a 1
minimum of 50 points per year and that points be earned in at least two different categories; 2
2. has maintained active status for at least 25 years under: 3
A. A POLICE AUXILIARY O R RESERVE VOLUNTEER 4
PROGRAM; OR 5
B. a volunteer fire, rescue, or emergency medical services 6
personnel or auxiliary length of service award program or a point system established in 7
lieu of a length of service award program; 8
3. is a member of the National Guard or other reserve 9
component of the United States armed forces who has been ordered into active military 10
service and who serves on active duty in the armed forces of the United States during the 11
taxable year; or 12
4. is a civilian or a member of the Merchant Marine on 13
assignment in support of the armed forces of the United States during the taxable year in 14
an area designated as a combat zone by executive order of the President; and 15
(iv) will have been an active member of a [bona fide Maryland fire, 16
rescue, or emergency medical services organization, an auxiliary organization of a bona fide 17
Maryland fire, rescue, or emergency medical services organization, or the United States 18
Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol] 19
PUBLIC SAFETY ORGAN IZATION for at least 36 months during the last 10 calendar years 20
by December 31 of the taxable year. 21
(3) (4) The amount of the subtraction under paragraph (1) of this 22
subsection is equal to: 23
(i) $4,750 for a taxable year beginning after December 31, 2017, but 24
before January 1, 2019; 25
(ii) $5,000 for a taxable year beginning after December 31, 2018, but 26
before January 1, 2020; 27
(iii) $6,000 for a taxable year beginning after December 31, 2019, but 28
before January 1, 2021; 29
(iv) $6,500 for a taxable year beginning after December 31, 2020, but 30
before January 1, 2022; [and] 31
(v) $7,000 for a taxable year beginning after December 31, 2021 32
2022, BUT BEFORE JANUARY 1, 2024; AND 33
SENATE BILL 94 5
(VI) (II) $10,000 FOR A TAXABLE YEAR B EGINNING AFTER 1
DECEMBER 31, 2023. 2
[(4)] (5) (i) EACH POLICE AGENCY SH ALL: 3
1. MAINTAIN A RECORD OF THE ACTIVITIES OF EA CH 4
MEMBER OF A POLICE A UXILIARY OR RESERVE DURING THE CALENDAR YEAR; 5
2. PROVIDE EACH MEMBER A REPORT BY FEBRUARY 15 6
OF THE FOLLOWING Y EAR INDICATING THAT THE MEMBER QUALIFIED DURING THE 7
PRECEDING CALENDAR Y EAR; AND 8
3. PROVIDE A REPORT THA T INCLUDES THE NAMES , THE 9
SOCIAL SECURITY NUMBERS , AND A CERTIFICATION THAT THE INDIVIDUAL 10
QUALIFIED FOR THE SU BTRACTION MODIFICATI ON UNDER THIS SE CTION. 11
(II) Each fire, rescue, or emergency medical services organization or 12
auxiliary organization shall: 13
1. maintain a record of the points earned by each individual 14
during each calendar year; 15
2. provide each member a report identifying the number of 16
points earned in each category by February 15 of the following year; and 17
3. provide a report that includes the names, Social Security 18
numbers, and points earned by those members qualifying for the subtraction modification 19
under this subsection to the Maryland State Firemen’s Association by May 1 of the 20
following year. 21
[(ii)] (III) An individual may not qualify for the subtraction under 22
this subsection based on membership in the United States Coast Guard Auxiliary, the 23
Maryland Defense Force, or the Maryland Civil Air Patrol unless the United States Coast 24
Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol: 25
1. maintains a record of the points earned by each individual 26
during each calendar year; 27
2. provides each member a report identifying the number of 28
points earned in each category by February 15 of the following year; and 29
3. provides a report that includes the names, Social Security 30
numbers, and points earned by those members qualifying for the subtraction modification 31
under this subsection to the Comptroller on or before October 1 of each year. 32
6 SENATE BILL 94
[(5)] (6) To qualify for the subtraction modification under this subsection, 1
an individual shall attach to the individual’s income tax return a copy of the report provided 2
by the PUBLIC SAFETY organization under paragraph [(4)] (5) of this subsection. 3
[(6)] (7) (I) ON OR BEFORE OCTOBER 1 EACH YEAR, EACH BONA 4
FIDE MARYLAND POLICE AGENC Y SHALL SUBMIT TO TH E DEPARTMENT OF PUBLIC 5
SAFETY AND CORRECTION AL SERVICES AND THE OFFICE OF THE COMPTROLLER A 6
REPORT LISTING THE N AMES AND SOCIAL SECURITY NUMBERS OF I NDIVIDUALS 7
WHO QUALIFIED FOR TH E SUBTRACTION MODIFI CATION UNDER THIS SU BSECTION 8
FOR THE PRECEDING TA XABLE YEAR. 9
(II) On or before October 1 of each year, the Maryland State 10
Firemen’s Association shall submit to the Department of Public Safety and Correctional 11
Services and the Office of the Comptroller a report stating the participation in the point 12
system by the various local subdivisions with the names and Social Security numbers of 13
individuals who qualified for the subtraction modification under this subsection for the 14
preceding taxable year. 15
[(7)] (8) (i) A person may not knowingly make or cause any false 16
statement or report to be made in any application or in any document required under this 17
subsection. 18
(ii) Any person who violates or attempts to violate any provision of 19
subparagraph (i) of this paragraph shall be subject to a fine of $1,000. 20
[(l) (1) The subtraction under subsection (a) of this section includes an amount 21
equal to the amount specified in paragraph (3) of this subsection if an individual is a 22
qualifying police auxiliary or reserve volunteer for the taxable year, as determined under 23
paragraph (2) of this subsection. 24
(2) An individual is a qualifying police auxiliary or reserve volunteer for 25
the taxable year eligible for the subtraction modification under this subsection if the 26
individual: 27
(i) is an active member of a bona fide Maryland police agency; 28
(ii) serves the organization in a volunteer capacity without 29
compensation, except nominal expenses or meals; 30
(iii) 1. qualifies for active status during the taxable year under a 31
police auxiliary or reserve volunteer program approved by the Police Training and 32
Standards Commission in conjunction with the Maryland Association of Counties and the 33
Maryland Municipal League, that includes uniform systems for qualification and record 34
keeping, if the program is incorporated into the police agency’s rules and regulations; 35
SENATE BILL 94 7
2. has maintained active status for at least 25 years under 1
the police auxiliary or reserve volunteer program; 2
3. is a member of the National Guard or other reserve 3
component of the United States armed forces who has been ordered into active military 4
service and who serves on active duty in the armed forces of the United States during the 5
taxable year; or 6
4. is a civilian or a member of the Merchant Marine on 7
assignment in support of the armed forces of the United States during the taxable year in 8
an area designated as a combat zone by executive order of the President; and 9
(iv) will have been an active member of a bona fide police agency for 10
at least 36 months during the last 10 calendar years by December 31 of the taxable year. 11
(3) The amount of the subtraction under paragraph (1) of this subsection is 12
equal to: 13
(i) $4,500 for a taxable year beginning after December 31, 2016, but 14
before January 1, 2018; 15
(ii) $4,750 for a taxable year beginning after December 31, 2017, but 16
before January 1, 2019; and 17
(iii) $5,000 for a taxable year beginning after December 31, 2018. 18
(4) Each police agency shall: 19
(i) maintain a record of the activities of each police auxiliary or 20
reserve volunteer during the calendar year; 21
(ii) provide each member a report by February 15 of the following 22
year indicating that the member qualified during the preceding calendar year; and 23
(iii) provide a report that includes the names, Social Security 24
numbers, and a certification that the individual qualified for the subtraction modification 25
under this section. 26
(5) To qualify for the subtraction modification under this subsection, an 27
individual shall attach to the individual’s income tax return a copy of the report provided 28
by the police agency under paragraph (4) of this subsection. 29
(6) On or before October 1 of each year, the police agency shall submit to 30
the Department of Public Safety and Correctional Services and the Office of the 31
Comptroller a report listing the names and Social Security numbers of individuals who 32
qualified for the subtraction modification under this subsection for the preceding taxable 33
year. 34 8 SENATE BILL 94
(7) (i) A person may not knowingly make or cause any false statement 1
or report to be made in any application or in any document required under this subsection. 2
(ii) Any person who violates or attempts to violate any provision of 3
subparagraph (i) of this paragraph shall be subject to a fine of $1,000.] 4
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 5
1, 2023, and shall be applicable to all taxable years beginning after December 31, 2022. 6
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.