MD
Maryland Senate Bill SB108

Maryland 2024 Regular Session

Maryland Senate Bill SB108 Compare Versions

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1- WES MOORE, Governor Ch. 16
21
3-– 1 –
4-Chapter 16
5-(Senate Bill 108)
62
7-AN ACT concerning
3+EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4+ [Brackets] indicate matter deleted from existing law.
5+ Underlining indicates amendments to bill.
6+ Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7+amendment.
8+ *sb0108*
89
9-Income Tax – Subtraction Modification – Police Auxiliary and Reserve
10-Volunteers
10+SENATE BILL 108
11+Q3 4lr0756
12+ (PRE–FILED) CF HB 646
13+By: Senator Bailey Senators Bailey, Benson, Corderman, Elfreth, Guzzone,
14+Hettleman, Jackson, Jennings, King, McCray, Rosapepe, Salling, and
15+Zucker
16+Requested: September 28, 2023
17+Introduced and read first time: January 10, 2024
18+Assigned to: Budget and Taxation
19+Committee Report: Favorable with amendments
20+Senate action: Adopted
21+Read second time: February 3, 2024
1122
12-FOR the purpose of increasing a subtraction modification under the Maryland income tax
13-for an individual who is a qualifying police auxiliary or reserve volunteer; and
14-generally relating to a subtraction modification under the Maryland income tax for
15-an individual who is a qualifying police auxiliary or reserve volunteer.
23+CHAPTER ______
1624
17-BY repealing and reenacting, without amendments,
18- Article – Tax – General
19-Section 10–208(a)
20- Annotated Code of Maryland
21- (2022 Replacement Volume and 2023 Supplement)
25+AN ACT concerning 1
2226
23-BY repealing and reenacting, with amendments,
24- Article – Tax – General
25-Section 10–208(i–1)
26- Annotated Code of Maryland
27- (2022 Replacement Volume and 2023 Supplement)
27+Income Tax – Subtraction Modification – Police Auxiliary and Reserve 2
28+Volunteers 3
2829
29-BY repealing
30- Article – Tax – General
31-Section 10–208(l)
32- Annotated Code of Maryland
33- (2022 Replacement Volume and 2023 Supplement)
30+FOR the purpose of increasing a subtraction modification under the Maryland income tax 4
31+for an individual who is a qualifying police auxiliary or reserve volunteer; and 5
32+generally relating to a subtraction modification under the Maryland income tax for 6
33+an individual who is a qualifying police auxiliary or reserve volunteer. 7
3434
35- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
36-That the Laws of Maryland read as follows:
35+BY repealing and reenacting, without amendments, 8
36+ Article – Tax – General 9
37+Section 10–208(a) 10
38+ Annotated Code of Maryland 11
39+ (2022 Replacement Volume and 2023 Supplement) 12
3740
38-Article – Tax – General
41+BY repealing and reenacting, with amendments, 13
42+ Article – Tax – General 14
43+Section 10–208(i–1) 15
44+ Annotated Code of Maryland 16
45+ (2022 Replacement Volume and 2023 Supplement) 17
3946
40-10–208.
47+BY repealing 18
48+ Article – Tax – General 19 2 SENATE BILL 108
4149
42- (a) In addition to the modification under § 10–207 of this subtitle, the amounts
43-under this section are subtracted from the federal adjusted gross income of a resident to
44-determine Maryland adjusted gross income.
4550
46- (i–1) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE
47-MEANINGS INDICATED .
48- Ch. 16 2024 LAWS OF MARYLAND
51+Section 10–208(l) 1
52+ Annotated Code of Maryland 2
53+ (2022 Replacement Volume and 2023 Supplement) 3
4954
50-– 2 –
51- (II) “PUBLIC SAFETY ORGANIZ ATION” MEANS:
55+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 4
56+That the Laws of Maryland read as follows: 5
5257
53- 1. A BONA FIDE MARYLAND POLICE AGENC Y;
58+Article – Tax – General 6
5459
55- 2. A BONA FIDE MARYLAND FIRE , RESCUE, OR
56-EMERGENCY MEDICAL SE RVICES ORGANIZATION ;
60+10–208. 7
5761
58- 3. AN AUXILIARY ORGANIZ ATION OF A BONA FIDE
59-MARYLAND FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES ORGANIZATIO N;
62+ (a) In addition to the modification under § 10–207 of this subtitle, the amounts 8
63+under this section are subtracted from the federal adjusted gross income of a resident to 9
64+determine Maryland adjusted gross income. 10
6065
61- 4. THE UNITED STATES COAST GUARD AUXILIARY;
66+ (i–1) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 11
67+MEANINGS INDICATED . 12
6268
63- 5. THE MARYLAND DEFENSE FORCE; OR
69+ (II) “PUBLIC SAFETY ORGANIZ ATION” MEANS: 13
6470
65- 6. THE MARYLAND CIVIL AIR PATROL.
71+ 1. A BONA FIDE MARYLAND POLICE AGENC Y; 14
6672
67- (III) “PUBLIC SAFETY VOLUNTE ER” MEANS A MEMBER OF A
68-PUBLIC SAFETY ORGANI ZATION.
73+ 2. A BONA FIDE MARYLAND FIRE , RESCUE, OR 15
74+EMERGENCY MEDICAL SE RVICES ORGANIZATION ; 16
6975
70- (2) The subtraction under subsection (a) of this section includes an amount
71-equal to the amount specified in paragraph [(3)] (4) of this subsection if an individual is a
72-qualifying PUBLIC SAFETY volunteer [fire, rescue, or emergency medical services member]
73-for the taxable year, as determined under paragraph [(2)] (3) of this subsection.
76+ 3. AN AUXILIARY ORGANIZ ATION OF A BONA FIDE 17
77+MARYLAND FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES ORGANIZATIO N; 18
7478
75- [(2)] (3) An individual is a qualifying PUBLIC SAFETY volunteer [fire,
76-rescue, or emergency medical services member] for the taxable year eligible for the
77-subtraction modification under this subsection if the individual:
79+ 4. THE UNITED STATES COAST GUARD AUXILIARY; 19
7880
79- (i) is an active member of[:
81+ 5. THE MARYLAND DEFENSE FORCE; OR 20
8082
81- 1. a bona fide Maryland fire, rescue, or emergency medical
82-services organization;
83+ 6. THE MARYLAND CIVIL AIR PATROL. 21
8384
84- 2. an auxiliary organization of a bona fide Maryland fire,
85-rescue, or emergency medical services organization;
85+ (III) “PUBLIC SAFETY VOLUNTE ER” MEANS A MEMBER OF A 22
86+PUBLIC SAFETY ORGANI ZATION. 23
8687
87- 3. the United States Coast Guard Auxiliary;
88+ (2) The subtraction under subsection (a) of this section includes an amount 24
89+equal to the amount specified in paragraph [(3)] (4) of this subsection if an individual is a 25
90+qualifying PUBLIC SAFETY volunteer [fire, rescue, or emergency medical services member] 26
91+for the taxable year, as determined under paragraph [(2)] (3) of this subsection. 27
8892
89- 4. the Maryland Defense Force; or
93+ [(2)] (3) An individual is a qualifying PUBLIC SAFETY volunteer [fire, 28
94+rescue, or emergency medical services member] for the taxable year eligible for the 29
95+subtraction modification under this subsection if the individual: 30 SENATE BILL 108 3
9096
91- 5. the Maryland Civil Air Patrol] A PUBLIC SAFETY
92-ORGANIZATION ;
9397
94- (ii) serves the PUBLIC SAFETY organization in a volunteer capacity WES MOORE, Governor Ch. 16
9598
96-– 3 –
97-without compensation, except nominal expenses or meals;
99+ (i) is an active member of[: 1
98100
99- (iii) 1. qualifies for active status during the taxable year under:
101+ 1. a bona fide Maryland fire, rescue, or emergency medical 2
102+services organization; 3
100103
101- A. A POLICE AUXILIARY O R RESERVE VOLUNTEER
102-PROGRAM APPROVED BY THE MARYLAND POLICE TRAINING AND STANDARDS
103-COMMISSION IN CONJUNC TION WITH THE MARYLAND ASSOCIATION OF COUNTIES
104-AND THE MARYLAND MUNICIPAL LEAGUE THAT INCLUDES UNIFORM SYSTEMS FOR
105-QUALIFICATION AND RE CORD KEEPING , IF THE PROGRAM IS IN CORPORATED INTO
106-THE POLICE AGENCY ’S RULES AND REGULATI ONS;
104+ 2. an auxiliary organization of a bona fide Maryland fire, 4
105+rescue, or emergency medical services organization; 5
107106
108- B. a volunteer fire, rescue, or emergency medical services
109-personnel or auxiliary length of service award program operated by a county or municipal
110-corporation of the State, if the length of service award program requires for active status
111-qualification a minimum of 50 points per year and that points be earned in at least two
112-different categories; or
107+ 3. the United States Coast Guard Auxiliary; 6
113108
114- [B.] C. a point system established by a county or municipal
115-corporation that does not operate a volunteer fire, rescue, or emergency medical services
116-personnel or auxiliary length of service award program or by the United States Coast Guard
117-Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active
118-members of a volunteer fire, rescue, or emergency medical services organization or
119-auxiliary organization, if the point system requires for active status qualification a
120-minimum of 50 points per year and that points be earned in at least two different categories;
109+ 4. the Maryland Defense Force; or 7
121110
122- 2. has maintained active status for at least 25 years under:
111+ 5. the Maryland Civil Air Patrol] A PUBLIC SAFETY 8
112+ORGANIZATION ; 9
123113
124- A. A POLICE AUXILIARY O R RESERVE VOLUNTEER
125-PROGRAM; OR
114+ (ii) serves the PUBLIC SAFETY organization in a volunteer capacity 10
115+without compensation, except nominal expenses or meals; 11
126116
127- B. a volunteer fire, rescue, or emergency medical services
128-personnel or auxiliary length of service award program or a point system established in
129-lieu of a length of service award program;
117+ (iii) 1. qualifies for active status during the taxable year under: 12
130118
131- 3. is a member of the National Guard or other reserve
132-component of the United States armed forces who has been ordered into active military
133-service and who serves on active duty in the armed forces of the United States during the
134-taxable year; or
119+ A. A POLICE AUXILIARY OR RESERVE VOLUNTEER 13
120+PROGRAM APPROVED BY THE MARYLAND POLICE TRAINING AND STANDARDS 14
121+COMMISSION IN CONJUNC TION WITH THE MARYLAND ASSOCIATION OF COUNTIES 15
122+AND THE MARYLAND MUNICIPAL LEAGUE THAT INCLUDES UNIFORM SYSTEMS FOR 16
123+QUALIFICATION AND RE CORD KEEPING , IF THE PROGRAM IS INC ORPORATED INTO 17
124+THE POLICE AGENCY ’S RULES AND REGULATI ONS; 18
135125
136- 4. is a civilian or a member of the Merchant Marine on
137-assignment in support of the armed forces of the United States during the taxable year in
138-an area designated as a combat zone by executive order of the President; and
126+ B. a volunteer fire, rescue, or emergency medical services 19
127+personnel or auxiliary length of service award program operated by a county or municipal 20
128+corporation of the State, if the length of service award program requires for active status 21
129+qualification a minimum of 50 points per year and that points be earned in at least two 22
130+different categories; or 23
139131
140- (iv) will have been an active member of a [bona fide Maryland fire,
141-rescue, or emergency medical services organization, an auxiliary organization of a bona fide Ch. 16 2024 LAWS OF MARYLAND
132+ [B.] C. a point system established by a county or municipal 24
133+corporation that does not operate a volunteer fire, rescue, or emergency medical services 25
134+personnel or auxiliary length of service award program or by the United States Coast Guard 26
135+Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active 27
136+members of a volunteer fire, rescue, or emergency medical services organization or 28
137+auxiliary organization, if the point system requires for active status qualification a 29
138+minimum of 50 points per year and that points be earned in at least two different categories; 30
142139
143-– 4 –
144-Maryland fire, rescue, or emergency medical services organization, or the United States
145-Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol]
146-PUBLIC SAFETY ORGANIZATION for at least 36 months during the last 10 calendar years
147-by December 31 of the taxable year.
140+ 2. has maintained active status for at least 25 years under: 31
148141
149- [(3)] (4) The amount of the subtraction under paragraph [(1)] (2) of this
150-subsection is equal to[:
142+ A. A POLICE AUXILIARY O R RESERVE VOLUNTEER 32
143+PROGRAM; OR 33 4 SENATE BILL 108
151144
152- (i) $4,750 for a taxable year beginning after December 31, 2017, but
153-before January 1, 2019;
154145
155- (ii) $5,000 for a taxable year beginning after December 31, 2018, but
156-before January 1, 2020;
157146
158- (iii) $6,000 for a taxable year beginning after December 31, 2019, but
159-before January 1, 2021;
147+ B. a volunteer fire, rescue, or emergency medical services 1
148+personnel or auxiliary length of service award program or a point system established in 2
149+lieu of a length of service award program; 3
160150
161- (iv) $6,500 for a taxable year beginning after December 31, 2020, but
162-before January 1, 2022; and
151+ 3. is a member of the National Guard or other reserve 4
152+component of the United States armed forces who has been ordered into active military 5
153+service and who serves on active duty in the armed forces of the United States during the 6
154+taxable year; or 7
163155
164- (v)] $7,000 [for a taxable year beginning after December 31, 2021].
156+ 4. is a civilian or a member of the Merchant Marine on 8
157+assignment in support of the armed forces of the United States during the taxable year in 9
158+an area designated as a combat zone by executive order of the President; and 10
165159
166- [(4)] (5) (i) EACH POLICE AGENCY SH ALL:
160+ (iv) will have been an active member of a [bona fide Maryland fire, 11
161+rescue, or emergency medical services organization, an auxiliary organization of a bona fide 12
162+Maryland fire, rescue, or emergency medical services organization, or the United States 13
163+Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol] 14
164+PUBLIC SAFETY ORGANI ZATION for at least 36 months during the last 10 calendar years 15
165+by December 31 of the taxable year. 16
167166
168- 1. MAINTAIN A RECORD OF THE ACTIVITIES O F EACH
169-MEMBER OF A POLICE A UXILIARY OR RESERVE DURING THE CALENDAR YEAR;
167+ [(3)] (4) The amount of the subtraction under paragraph [(1)] (2) of this 17
168+subsection is equal to[: 18
170169
171- 2. PROVIDE EACH MEMBER A REPORT BY FEBRUARY 15
172-OF THE FOLLOWING YEA R INDICATING THAT TH E MEMBER QUALIFIED D URING THE
173-PRECEDING CALENDAR Y EAR; AND
170+ (i) $4,750 for a taxable year beginning after December 31, 2017, but 19
171+before January 1, 2019; 20
174172
175- 3. PROVIDE A REPORT THA T INCLUDES THE NAMES ,
176-SOCIAL SECURITY NUMBERS , AND A CERTIFICATION THAT THE INDIVIDUAL
177-QUALIFIED FOR THE SU BTRACTION MODIFICATI ON UNDER THIS SECTIO N.
173+ (ii) $5,000 for a taxable year beginning after December 31, 2018, but 21
174+before January 1, 2020; 22
178175
179- (II) Each fire, rescue, or emergency medical services organization or
180-auxiliary organization shall:
176+ (iii) $6,000 for a taxable year beginning after December 31, 2019, but 23
177+before January 1, 2021; 24
181178
182- 1. maintain a record of the points earned by each individual
183-during each calendar year;
179+ (iv) $6,500 for a taxable year beginning after December 31, 2020, but 25
180+before January 1, 2022; and 26
184181
185- 2. provide each member a report identifying the number of
186-points earned in each category by February 15 of the following year; and
182+ (v)] $7,000 [for a taxable year beginning after December 31, 2021]. 27
187183
188- 3. provide a report that includes the names, Social Security WES MOORE, Governor Ch. 16
184+ [(4)] (5) (i) EACH POLICE AGENCY SH ALL: 28
189185
190-– 5 –
191-numbers, and points earned by those members qualifying for the subtraction modification
192-under this subsection to the Maryland State Firemen’s Association by May 1 of the
193-following year.
186+ 1. MAINTAIN A RECORD OF THE ACTIVITIES OF EA CH 29
187+MEMBER OF A POLICE A UXILIARY OR RESERVE DURING THE CALENDAR YEAR; 30
194188
195- [(ii)] (III) An individual may not qualify for the subtraction under
196-this subsection based on membership in the United States Coast Guard Auxiliary, the
197-Maryland Defense Force, or the Maryland Civil Air Patrol unless the United States Coast
198-Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol:
189+ 2. PROVIDE EACH MEMBER A REPORT BY FEBRUARY 15 31
190+OF THE FOLLOWING YEA R INDICATING THAT TH E MEMBER QUALIFIED D URING THE 32
191+PRECEDING CALENDAR Y EAR; AND 33 SENATE BILL 108 5
199192
200- 1. maintains a record of the points earned by each individual
201-during each calendar year;
202193
203- 2. provides each member a report identifying the number of
204-points earned in each category by February 15 of the following year; and
205194
206- 3. provides a report that includes the names, Social Security
207-numbers, and points earned by those members qualifying for the subtraction modification
208-under this subsection to the Comptroller on or before October 1 of each year.
195+ 3. PROVIDE A REPORT THA T INCLUDES THE NAMES , 1
196+SOCIAL SECURITY NUMBERS , AND A CERTIFICATION THAT THE INDIVIDUAL 2
197+QUALIFIED FOR THE SU BTRACTION M ODIFICATION UNDER TH IS SECTION. 3
209198
210- [(5)] (6) To qualify for the subtraction modification under this subsection,
211-an individual shall attach to the individual’s income tax return a copy of the report provided
212-by the PUBLIC SAFETY organization under paragraph [(4)] (5) of this subsection.
199+ (II) Each fire, rescue, or emergency medical services organization or 4
200+auxiliary organization shall: 5
213201
214- [(6)] (7) (I) ON OR BEFORE OCTOBER 1 EACH YEAR, EACH BONA
215-FIDE MARYLAND POLICE AGENC Y SHALL SUBMIT TO TH E DEPARTMENT OF PUBLIC
216-SAFETY AND CORRECTIONAL SERVICES AND THE OFFICE OF THE COMPTROLLER A
217-REPORT LISTING THE N AMES AND SOCIAL SECURITY NUMBERS OF I NDIVIDUALS
218-WHO QUALIFIED FOR THE SUBT RACTION MODIFICATION UNDER THIS SUBSECTIO N
219-FOR THE PRECEDING TA XABLE YEAR.
202+ 1. maintain a record of the points earned by each individual 6
203+during each calendar year; 7
220204
221- (II) On or before October 1 of each year, the Maryland State
222-Firemen’s Association shall submit to the Department of Public Safety and Correctional
223-Services and the Office of the Comptroller a report stating the participation in the point
224-system by the various local subdivisions with the names and Social Security numbers of
225-individuals who qualified for the subtraction modification under this subsection for the
226-preceding taxable year.
205+ 2. provide each member a report identifying the number of 8
206+points earned in each category by February 15 of the following year; and 9
227207
228- [(7)] (8) (i) A person may not knowingly make or cause any false
229-statement or report to be made in any application or in any document required under this
230-subsection.
208+ 3. provide a report that includes the names, Social Security 10
209+numbers, and points earned by those members qualifying for the subtraction modification 11
210+under this subsection to the Maryland State Firemen’s Association by May 1 of the 12
211+following year. 13
231212
232- (ii) Any person who violates or attempts to violate any provision of
233-subparagraph (i) of this paragraph shall be subject to a fine of $1,000.
213+ [(ii)] (III) An individual may not qualify for the subtraction under 14
214+this subsection based on membership in the United States Coast Guard Auxiliary, the 15
215+Maryland Defense Force, or the Maryland Civil Air Patrol unless the United States Coast 16
216+Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol: 17
234217
235- [(l) (1) The subtraction under subsection (a) of this section includes an amount Ch. 16 2024 LAWS OF MARYLAND
218+ 1. maintains a record of the points earned by each individual 18
219+during each calendar year; 19
236220
237-– 6 –
238-equal to the amount specified in paragraph (3) of this subsection if an individual is a
239-qualifying police auxiliary or reserve volunteer for the taxable year, as determined under
240-paragraph (2) of this subsection.
221+ 2. provides each member a report identifying the number of 20
222+points earned in each category by February 15 of the following year; and 21
241223
242- (2) An individual is a qualifying police auxiliary or reserve volunteer for
243-the taxable year eligible for the subtraction modification under this subsection if the
244-individual:
224+ 3. provides a report that includes the names, Social Security 22
225+numbers, and points earned by those members qualifying for the subtraction modification 23
226+under this subsection to the Comptroller on or before October 1 of each year. 24
245227
246- (i) is an active member of a bona fide Maryland police agency;
228+ [(5)] (6) To qualify for the subtraction modification under this subsection, 25
229+an individual shall attach to the individual’s income tax return a copy of the report provided 26
230+by the PUBLIC SAFETY organization under paragraph [(4)] (5) of this subsection. 27
247231
248- (ii) serves the organization in a volunteer capacity without
249-compensation, except nominal expenses or meals;
232+ [(6)] (7) (I) ON OR BEFORE OCTOBER 1 EACH YEAR, EACH BONA 28
233+FIDE MARYLAND POLICE AGENC Y SHALL SUBMIT TO TH E DEPARTMENT OF PUBLIC 29
234+SAFETY AND CORRECTIONAL SERVICES AND THE OFFICE OF THE COMPTROLLER A 30
235+REPORT LISTING THE N AMES AND SOCIAL SECURITY NUMBERS OF I NDIVIDUALS 31
236+WHO QUALIFIED FOR TH E SUBTRACTION MODIFI CATION UNDER THIS SU BSECTION 32
237+FOR THE PRECEDING TA XABLE YEAR. 33
250238
251- (iii) 1. qualifies for active status during the taxable year under a
252-police auxiliary or reserve volunteer program approved by the Police Training and
253-Standards Commission in conjunction with the Maryland Association of Counties and the
254-Maryland Municipal League, that includes uniform systems for qualification and record
255-keeping, if the program is incorporated into the police agency’s rules and regulations;
239+ (II) On or before October 1 of each year, the Maryland State 34 6 SENATE BILL 108
256240
257- 2. has maintained active status for at least 25 years under
258-the police auxiliary or reserve volunteer program;
259241
260- 3. is a member of the National Guard or other reserve
261-component of the United States armed forces who has been ordered into active military
262-service and who serves on active duty in the armed forces of the United States during the
263-taxable year; or
242+Firemen’s Association shall submit to the Department of Public Safety and Correctional 1
243+Services and the Office of the Comptroller a report stating the participation in the point 2
244+system by the various local subdivisions with the names and Social Security numbers of 3
245+individuals who qualified for the subtraction modification under this subsection for the 4
246+preceding taxable year. 5
264247
265- 4. is a civilian or a member of the Merchant Marine on
266-assignment in support of the armed forces of the United States during the taxable year in
267-an area designated as a combat zone by executive order of the President; and
248+ [(7)] (8) (i) A person may not knowingly make or cause any false 6
249+statement or report to be made in any application or in any document required under this 7
250+subsection. 8
268251
269- (iv) will have been an active member of a bona fide police agency for
270-at least 36 months during the last 10 calendar years by December 31 of the taxable year.
252+ (ii) Any person who violates or attempts to violate any provision of 9
253+subparagraph (i) of this paragraph shall be subject to a fine of $1,000. 10
271254
272- (3) The amount of the subtraction under paragraph (1) of this subsection is
273-equal to:
255+ [(l) (1) The subtraction under subsection (a) of this section includes an amount 11
256+equal to the amount specified in paragraph (3) of this subsection if an individual is a 12
257+qualifying police auxiliary or reserve volunteer for the taxable year, as determined under 13
258+paragraph (2) of this subsection. 14
274259
275- (i) $4,500 for a taxable year beginning after December 31, 2016, but
276-before January 1, 2018;
260+ (2) An individual is a qualifying police auxiliary or reserve volunteer for 15
261+the taxable year eligible for the subtraction modification under this subsection if the 16
262+individual: 17
277263
278- (ii) $4,750 for a taxable year beginning after December 31, 2017, but
279-before January 1, 2019; and
264+ (i) is an active member of a bona fide Maryland police agency; 18
280265
281- (iii) $5,000 for a taxable year beginning after December 31, 2018.
266+ (ii) serves the organization in a volunteer capacity without 19
267+compensation, except nominal expenses or meals; 20
282268
283- (4) Each police agency shall: WES MOORE, Governor Ch. 16
269+ (iii) 1. qualifies for active status during the taxable year under a 21
270+police auxiliary or reserve volunteer program approved by the Police Training and 22
271+Standards Commission in conjunction with the Maryland Association of Counties and the 23
272+Maryland Municipal League, that includes uniform systems for qualification and record 24
273+keeping, if the program is incorporated into the police agency’s rules and regulations; 25
284274
285-– 7 –
275+ 2. has maintained active status for at least 25 years under 26
276+the police auxiliary or reserve volunteer program; 27
286277
287- (i) maintain a record of the activities of each police auxiliary or
288-reserve volunteer during the calendar year;
278+ 3. is a member of the National Guard or other reserve 28
279+component of the United States armed forces who has been ordered into active military 29
280+service and who serves on active duty in the armed forces of the United States during the 30
281+taxable year; or 31
289282
290- (ii) provide each member a report by February 15 of the following
291-year indicating that the member qualified during the preceding calendar year; and
283+ 4. is a civilian or a member of the Merchant Marine on 32
284+assignment in support of the armed forces of the United States during the taxable year in 33
285+an area designated as a combat zone by executive order of the President; and 34
292286
293- (iii) provide a report that includes the names, Social Security
294-numbers, and a certification that the individual qualified for the subtraction modification
295-under this section.
287+ (iv) will have been an active member of a bona fide police agency for 35
288+at least 36 months during the last 10 calendar years by December 31 of the taxable year. 36 SENATE BILL 108 7
296289
297- (5) To qualify for the subtraction modification under this subsection, an
298-individual shall attach to the individual’s income tax return a copy of the report provided
299-by the police agency under paragraph (4) of this subsection.
300290
301- (6) On or before October 1 of each year, the police agency shall submit to
302-the Department of Public Safety and Correctional Services and the Office of the
303-Comptroller a report listing the names and Social Security numbers of individuals who
304-qualified for the subtraction modification under this subsection for the preceding taxable
305-year.
306291
307- (7) (i) A person may not knowingly make or cause any false statement
308-or report to be made in any application or in any document required under this subsection.
292+ (3) The amount of the subtraction under paragraph (1) of this subsection is 1
293+equal to: 2
309294
310- (ii) Any person who violates or attempts to violate any provision of
311-subparagraph (i) of this paragraph shall be subject to a fine of $1,000.]
295+ (i) $4,500 for a taxable year beginning after December 31, 2016, but 3
296+before January 1, 2018; 4
312297
313- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
314-1, 2024, and shall be applicable to all taxable years beginning after December 31, 2023.
298+ (ii) $4,750 for a taxable year beginning after December 31, 2017, but 5
299+before January 1, 2019; and 6
315300
316-Approved by the Governor, April 9, 2024.
301+ (iii) $5,000 for a taxable year beginning after December 31, 2018. 7
302+
303+ (4) Each police agency shall: 8
304+
305+ (i) maintain a record of the activities of each police auxiliary or 9
306+reserve volunteer during the calendar year; 10
307+
308+ (ii) provide each member a report by February 15 of the following 11
309+year indicating that the member qualified during the preceding calendar year; and 12
310+
311+ (iii) provide a report that includes the names, Social Security 13
312+numbers, and a certification that the individual qualified for the subtraction modification 14
313+under this section. 15
314+
315+ (5) To qualify for the subtraction modification under this subsection, an 16
316+individual shall attach to the individual’s income tax return a copy of the report provided 17
317+by the police agency under paragraph (4) of this subsection. 18
318+
319+ (6) On or before October 1 of each year, the police agency shall submit to 19
320+the Department of Public Safety and Correctional Services and the Office of the 20
321+Comptroller a report listing the names and Social Security numbers of individuals who 21
322+qualified for the subtraction modification under this subsection for the preceding taxable 22
323+year. 23
324+
325+ (7) (i) A person may not knowingly make or cause any false statement 24
326+or report to be made in any application or in any document required under this subsection. 25
327+
328+ (ii) Any person who violates or attempts to violate any provision of 26
329+subparagraph (i) of this paragraph shall be subject to a fine of $1,000.] 27
330+
331+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act sh all take effect July 28
332+1, 2024, and shall be applicable to all taxable years beginning after December 31, 2023. 29
333+
334+