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