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.
*sb0108*
SENATE BILL 108
Q3 4lr0756
(PRE–FILED) CF HB 646
By: Senator Bailey Senators Bailey, Benson, Corderman, Elfreth, Guzzone,
Hettleman, Jackson, Jennings, King, McCray, Rosapepe, Salling, and
Zucker
Requested: September 28, 2023
Introduced and read first time: January 10, 2024
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 3, 2024
CHAPTER ______
AN ACT concerning 1
Income Tax – Subtraction Modification – Police Auxiliary and Reserve 2
Volunteers 3
FOR the purpose of increasing a subtraction modification under the Maryland income tax 4
for an individual who is a qualifying police auxiliary or reserve volunteer; and 5
generally relating to a subtraction modification under the Maryland income tax for 6
an individual who is a qualifying police auxiliary or reserve volunteer. 7
BY repealing and reenacting, without amendments, 8
Article – Tax – General 9
Section 10–208(a) 10
Annotated Code of Maryland 11
(2022 Replacement Volume and 2023 Supplement) 12
BY repealing and reenacting, with amendments, 13
Article – Tax – General 14
Section 10–208(i–1) 15
Annotated Code of Maryland 16
(2022 Replacement Volume and 2023 Supplement) 17
BY repealing 18
Article – Tax – General 19 2 SENATE BILL 108
Section 10–208(l) 1
Annotated Code of Maryland 2
(2022 Replacement Volume and 2023 Supplement) 3
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 4
That the Laws of Maryland read as follows: 5
Article – Tax – General 6
10–208. 7
(a) In addition to the modification under § 10–207 of this subtitle, the amounts 8
under this section are subtracted from the federal adjusted gross income of a resident to 9
determine Maryland adjusted gross income. 10
(i–1) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 11
MEANINGS INDICATED . 12
(II) “PUBLIC SAFETY ORGANIZ ATION” MEANS: 13
1. A BONA FIDE MARYLAND POLICE AGENC Y; 14
2. A BONA FIDE MARYLAND FIRE , RESCUE, OR 15
EMERGENCY MEDICAL SE RVICES ORGANIZATION ; 16
3. AN AUXILIARY ORGANIZ ATION OF A BONA FIDE 17
MARYLAND FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES ORGANIZATIO N; 18
4. THE UNITED STATES COAST GUARD AUXILIARY; 19
5. THE MARYLAND DEFENSE FORCE; OR 20
6. THE MARYLAND CIVIL AIR PATROL. 21
(III) “PUBLIC SAFETY VOLUNTE ER” MEANS A MEMBER OF A 22
PUBLIC SAFETY ORGANI ZATION. 23
(2) The subtraction under subsection (a) of this section includes an amount 24
equal to the amount specified in paragraph [(3)] (4) of this subsection if an individual is a 25
qualifying PUBLIC SAFETY volunteer [fire, rescue, or emergency medical services member] 26
for the taxable year, as determined under paragraph [(2)] (3) of this subsection. 27
[(2)] (3) An individual is a qualifying PUBLIC SAFETY volunteer [fire, 28
rescue, or emergency medical services member] for the taxable year eligible for the 29
subtraction modification under this subsection if the individual: 30 SENATE BILL 108 3
(i) is an active member of[: 1
1. a bona fide Maryland fire, rescue, or emergency medical 2
services organization; 3
2. an auxiliary organization of a bona fide Maryland fire, 4
rescue, or emergency medical services organization; 5
3. the United States Coast Guard Auxiliary; 6
4. the Maryland Defense Force; or 7
5. the Maryland Civil Air Patrol] A PUBLIC SAFETY 8
ORGANIZATION ; 9
(ii) serves the PUBLIC SAFETY organization in a volunteer capacity 10
without compensation, except nominal expenses or meals; 11
(iii) 1. qualifies for active status during the taxable year under: 12
A. A POLICE AUXILIARY OR RESERVE VOLUNTEER 13
PROGRAM APPROVED BY THE MARYLAND POLICE TRAINING AND STANDARDS 14
COMMISSION IN CONJUNC TION WITH THE MARYLAND ASSOCIATION OF COUNTIES 15
AND THE MARYLAND MUNICIPAL LEAGUE THAT INCLUDES UNIFORM SYSTEMS FOR 16
QUALIFICATION AND RE CORD KEEPING , IF THE PROGRAM IS INC ORPORATED INTO 17
THE POLICE AGENCY ’S RULES AND REGULATI ONS; 18
B. a volunteer fire, rescue, or emergency medical services 19
personnel or auxiliary length of service award program operated by a county or municipal 20
corporation of the State, if the length of service award program requires for active status 21
qualification a minimum of 50 points per year and that points be earned in at least two 22
different categories; or 23
[B.] C. a point system established by a county or municipal 24
corporation that does not operate a volunteer fire, rescue, or emergency medical services 25
personnel or auxiliary length of service award program or by the United States Coast Guard 26
Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active 27
members of a volunteer fire, rescue, or emergency medical services organization or 28
auxiliary organization, if the point system requires for active status qualification a 29
minimum of 50 points per year and that points be earned in at least two different categories; 30
2. has maintained active status for at least 25 years under: 31
A. A POLICE AUXILIARY O R RESERVE VOLUNTEER 32
PROGRAM; OR 33 4 SENATE BILL 108
B. a volunteer fire, rescue, or emergency medical services 1
personnel or auxiliary length of service award program or a point system established in 2
lieu of a length of service award program; 3
3. is a member of the National Guard or other reserve 4
component of the United States armed forces who has been ordered into active military 5
service and who serves on active duty in the armed forces of the United States during the 6
taxable year; or 7
4. is a civilian or a member of the Merchant Marine on 8
assignment in support of the armed forces of the United States during the taxable year in 9
an area designated as a combat zone by executive order of the President; and 10
(iv) will have been an active member of a [bona fide Maryland fire, 11
rescue, or emergency medical services organization, an auxiliary organization of a bona fide 12
Maryland fire, rescue, or emergency medical services organization, or the United States 13
Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol] 14
PUBLIC SAFETY ORGANI ZATION for at least 36 months during the last 10 calendar years 15
by December 31 of the taxable year. 16
[(3)] (4) The amount of the subtraction under paragraph [(1)] (2) of this 17
subsection is equal to[: 18
(i) $4,750 for a taxable year beginning after December 31, 2017, but 19
before January 1, 2019; 20
(ii) $5,000 for a taxable year beginning after December 31, 2018, but 21
before January 1, 2020; 22
(iii) $6,000 for a taxable year beginning after December 31, 2019, but 23
before January 1, 2021; 24
(iv) $6,500 for a taxable year beginning after December 31, 2020, but 25
before January 1, 2022; and 26
(v)] $7,000 [for a taxable year beginning after December 31, 2021]. 27
[(4)] (5) (i) EACH POLICE AGENCY SH ALL: 28
1. MAINTAIN A RECORD OF THE ACTIVITIES OF EA CH 29
MEMBER OF A POLICE A UXILIARY OR RESERVE DURING THE CALENDAR YEAR; 30
2. PROVIDE EACH MEMBER A REPORT BY FEBRUARY 15 31
OF THE FOLLOWING YEA R INDICATING THAT TH E MEMBER QUALIFIED D URING THE 32
PRECEDING CALENDAR Y EAR; AND 33 SENATE BILL 108 5
3. PROVIDE A REPORT THA T INCLUDES THE NAMES , 1
SOCIAL SECURITY NUMBERS , AND A CERTIFICATION THAT THE INDIVIDUAL 2
QUALIFIED FOR THE SU BTRACTION M ODIFICATION UNDER TH IS SECTION. 3
(II) Each fire, rescue, or emergency medical services organization or 4
auxiliary organization shall: 5
1. maintain a record of the points earned by each individual 6
during each calendar year; 7
2. provide each member a report identifying the number of 8
points earned in each category by February 15 of the following year; and 9
3. provide a report that includes the names, Social Security 10
numbers, and points earned by those members qualifying for the subtraction modification 11
under this subsection to the Maryland State Firemen’s Association by May 1 of the 12
following year. 13
[(ii)] (III) An individual may not qualify for the subtraction under 14
this subsection based on membership in the United States Coast Guard Auxiliary, the 15
Maryland Defense Force, or the Maryland Civil Air Patrol unless the United States Coast 16
Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol: 17
1. maintains a record of the points earned by each individual 18
during each calendar year; 19
2. provides each member a report identifying the number of 20
points earned in each category by February 15 of the following year; and 21
3. provides a report that includes the names, Social Security 22
numbers, and points earned by those members qualifying for the subtraction modification 23
under this subsection to the Comptroller on or before October 1 of each year. 24
[(5)] (6) To qualify for the subtraction modification under this subsection, 25
an individual shall attach to the individual’s income tax return a copy of the report provided 26
by the PUBLIC SAFETY organization under paragraph [(4)] (5) of this subsection. 27
[(6)] (7) (I) ON OR BEFORE OCTOBER 1 EACH YEAR, EACH BONA 28
FIDE MARYLAND POLICE AGENC Y SHALL SUBMIT TO TH E DEPARTMENT OF PUBLIC 29
SAFETY AND CORRECTIONAL SERVICES AND THE OFFICE OF THE COMPTROLLER A 30
REPORT LISTING THE N AMES AND SOCIAL SECURITY NUMBERS OF I NDIVIDUALS 31
WHO QUALIFIED FOR TH E SUBTRACTION MODIFI CATION UNDER THIS SU BSECTION 32
FOR THE PRECEDING TA XABLE YEAR. 33
(II) On or before October 1 of each year, the Maryland State 34 6 SENATE BILL 108
Firemen’s Association shall submit to the Department of Public Safety and Correctional 1
Services and the Office of the Comptroller a report stating the participation in the point 2
system by the various local subdivisions with the names and Social Security numbers of 3
individuals who qualified for the subtraction modification under this subsection for the 4
preceding taxable year. 5
[(7)] (8) (i) A person may not knowingly make or cause any false 6
statement or report to be made in any application or in any document required under this 7
subsection. 8
(ii) Any person who violates or attempts to violate any provision of 9
subparagraph (i) of this paragraph shall be subject to a fine of $1,000. 10
[(l) (1) The subtraction under subsection (a) of this section includes an amount 11
equal to the amount specified in paragraph (3) of this subsection if an individual is a 12
qualifying police auxiliary or reserve volunteer for the taxable year, as determined under 13
paragraph (2) of this subsection. 14
(2) An individual is a qualifying police auxiliary or reserve volunteer for 15
the taxable year eligible for the subtraction modification under this subsection if the 16
individual: 17
(i) is an active member of a bona fide Maryland police agency; 18
(ii) serves the organization in a volunteer capacity without 19
compensation, except nominal expenses or meals; 20
(iii) 1. qualifies for active status during the taxable year under a 21
police auxiliary or reserve volunteer program approved by the Police Training and 22
Standards Commission in conjunction with the Maryland Association of Counties and the 23
Maryland Municipal League, that includes uniform systems for qualification and record 24
keeping, if the program is incorporated into the police agency’s rules and regulations; 25
2. has maintained active status for at least 25 years under 26
the police auxiliary or reserve volunteer program; 27
3. is a member of the National Guard or other reserve 28
component of the United States armed forces who has been ordered into active military 29
service and who serves on active duty in the armed forces of the United States during the 30
taxable year; or 31
4. is a civilian or a member of the Merchant Marine on 32
assignment in support of the armed forces of the United States during the taxable year in 33
an area designated as a combat zone by executive order of the President; and 34
(iv) will have been an active member of a bona fide police agency for 35
at least 36 months during the last 10 calendar years by December 31 of the taxable year. 36 SENATE BILL 108 7
(3) The amount of the subtraction under paragraph (1) of this subsection is 1
equal to: 2
(i) $4,500 for a taxable year beginning after December 31, 2016, but 3
before January 1, 2018; 4
(ii) $4,750 for a taxable year beginning after December 31, 2017, but 5
before January 1, 2019; and 6
(iii) $5,000 for a taxable year beginning after December 31, 2018. 7
(4) Each police agency shall: 8
(i) maintain a record of the activities of each police auxiliary or 9
reserve volunteer during the calendar year; 10
(ii) provide each member a report by February 15 of the following 11
year indicating that the member qualified during the preceding calendar year; and 12
(iii) provide a report that includes the names, Social Security 13
numbers, and a certification that the individual qualified for the subtraction modification 14
under this section. 15
(5) To qualify for the subtraction modification under this subsection, an 16
individual shall attach to the individual’s income tax return a copy of the report provided 17
by the police agency under paragraph (4) of this subsection. 18
(6) On or before October 1 of each year, the police agency shall submit to 19
the Department of Public Safety and Correctional Services and the Office of the 20
Comptroller a report listing the names and Social Security numbers of individuals who 21
qualified for the subtraction modification under this subsection for the preceding taxable 22
year. 23
(7) (i) A person may not knowingly make or cause any false statement 24
or report to be made in any application or in any document required under this subsection. 25
(ii) Any person who violates or attempts to violate any provision of 26
subparagraph (i) of this paragraph shall be subject to a fine of $1,000.] 27
SECTION 2. AND BE IT FURTHER ENACTED, That this Act sh all take effect July 28
1, 2024, and shall be applicable to all taxable years beginning after December 31, 2023. 29