Maryland 2025 Regular Session

Maryland House Bill HB691 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	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	5		hb0691
9	6
10	7		HOUSE BILL 691
11	8		P1, P6, P4 5lr2402
12	9		CF SB 278
13	10		By: Delegates Patterson, Acevero, Allen, Attar, Buckel, Cardin, Guyton, McComas,
14	11		Pasteur, Phillips, Pruski, Rose, Taveras, Williams, and Wims
15	12		Introduced and read first time: January 24, 2025
16	13		Assigned to: Appropriations and Ways and Means
17		-	Committee Report: Favorable with amendments
18		-	House action: Adopted
19		-	Read second time: March 6, 2025
20	14
21		-	~~CHAPTER ______~~
	15	+	A BILL ENTITLED
22	16
23	17		AN ACT concerning 1
24	18
25		-	Tax Relief and Pensions ~~State Personnel~~ Equality for Service Members Act 2
	19	+	Tax Relief and Pensions Equality for Service Members Act 2
26	20
27	21		FOR the purpose of establishing rules of interpretation related to the uniformed services; 3
28	22		altering the rule of interpretation for “veteran”; altering the application of certain 4
29	23		provisions of law governing personnel, pensions, and taxation to apply to all 5
30	24		uniformed services, rather than only the armed forces; and generally relating to 6
31	25		veterans and uniformed services. 7
32	26
33	27		BY adding to 8
34	28		Article – General Provisions 9
35	29		Section 1–101.1, 1–101.2, 1–103.1, 1–114.1, 1–114.2, and 1–116 10
36	30		Annotated Code of Maryland 11
37	31		(2019 Replacement Volume and 2024 Supplement) 12
38	32
39	33		BY repealing and reenacting, with amendments, 13
40	34		Article – General Provisions 14
41	35		Section 1–117 15
42	36		Annotated Code of Maryland 16
43	37		(2019 Replacement Volume and 2024 Supplement) 17
44	38
45	39		BY repealing and reenacting, without amendments, 18
46	40		Article – Local Government 19
47	41		Section 1–101(a) 20
48		-	Annotated Code of Maryland 21 2 HOUSE BILL 691
	42	+	Annotated Code of Maryland 21
	43	+	(2013 Volume and 2024 Supplement) 22
	44	+
	45	+	BY adding to 23
	46	+	Article – Local Government 24
	47	+	Section 1–101(k) and (l) 25
	48	+	Annotated Code of Maryland 26 2 HOUSE BILL 691
49	49
50	50
51	51		(2013 Volume and 2024 Supplement) 1
52	52
53		-	BY ~~adding to~~ 2
	53	+	BY repealing and reenacting, with amendments, 2
54	54		Article – Local Government 3
55		-	Section 1–~~101~~(k) and (l) 4
	55	+	Section 1–203 and 1–204(a) and (d) 4
56	56		Annotated Code of Maryland 5
57	57		(2013 Volume and 2024 Supplement) 6
58	58
59	59		BY repealing and reenacting, with amendments, 7
60		-	Article – ~~Local~~ Government 8
61		-	Section 1–~~203 and 1–204(a) and (d)~~ 9
	60	+	Article – State Government 8
	61	+	Section 9–901 9
62	62		Annotated Code of Maryland 10
63		-	(~~2013~~ Volume and 2024 Supplement) 11
	63	+	(2021 Replacement Volume and 2024 Supplement) 11
64	64
65		-	BY repealing and reenacting, ~~with~~ amendments, 12
66		-	Article – State ~~Government~~ 13
67		-	Section 9–~~901~~ 14
	65	+	BY repealing and reenacting, without amendments, 12
	66	+	Article – State Personnel and Pensions 13
	67	+	Section 1–101(a), 9–1104(a), and 38–101(a) 14
68	68		Annotated Code of Maryland 15
69		-	(~~2021~~ Replacement Volume and 2024 Supplement) 16
	69	+	(2024 Replacement Volume and 2024 Supplement) 16
70	70
71		-	BY ~~repealing and reenacting, without amendments,~~ 17
	71	+	BY adding to 17
72	72		Article – State Personnel and Pensions 18
73		-	Section 1–101(a), and ~~9–1104~~(a), and 38–101(a) 19
	73	+	Section 1–101(a–1), (a–2), (b–1), (h–1), (l–1), (r), and (s) and 38–101(b–1) and (e–1) 19
74	74		Annotated Code of Maryland 20
75	75		(2024 Replacement Volume and 2024 Supplement) 21
76	76
77		-	BY ~~adding to~~ 22
	77	+	BY repealing and reenacting, with amendments, 22
78	78		Article – State Personnel and Pensions 23
79		-	Section 1–101(a–1), (a–2), (b–1), (h–1), (l–1), (r), and (s) and 38–101(b–1) and (e–1) 24
80		-	Annotated Code of Maryland 25
81		-	(2024 Replacement Volume and 2024 Supplement) 26
	79	+	Section 2–701, 2–703, 2–704, 2–707(a), 7–203(b)(1)(i), 7–207(c), 9–1104(b)(3), 24
	80	+	38–101(d), 38–103(d), and 38–104(c) 25
	81	+	Annotated Code of Maryland 26
	82	+	(2024 Replacement Volume and 2024 Supplement) 27
82	83
83		-	BY repealing and reenacting, with amendments, 27
84		-	Article – State Personnel and Pensions 28
85		-	Section 2–701, 2–703, 2–704, 2–705(b), 2–706(b) and (c), 2–707(a), 7–203(b)(1)(i), 29
86		-	7–207(c), and 9–1104(b)(3), 38–101(d), 38–103(d), and 38–104(c) 30
	84	+	BY repealing and reenacting, without amendments, 28
	85	+	Article – Tax – General 29
	86	+	Section 1–101(a), 10–101(a), 10–207(a), and 10–208(a) and (i–1)(2) and (4) 30
87	87		Annotated Code of Maryland 31
88		-	(~~2024~~ Replacement Volume and 2024 Supplement) 32
	88	+	(2022 Replacement Volume and 2024 Supplement) 32
89	89
90		-	BY ~~repealing and reenacting, without amendments,~~ 33
	90	+	BY adding to 33
91	91		Article – Tax – General 34
92		-	Section 1–101(a), 10–101(a~~), 10–207(a), and 10–208(a) and (i~~–1~~)(2) and (4~~) 35
	92	+	Section 1–101(r–1), (x), and (y) and 10–101(a–1) 35
93	93		Annotated Code of Maryland 36
94	94		(2022 Replacement Volume and 2024 Supplement) 37
95	95
96		-	BY ~~adding to~~ 38
	96	+	BY repealing and reenacting, with amendments, 38
97	97		Article – Tax – General 39 HOUSE BILL 691 3
98	98
99	99
100		-	Section 1–101(r–1), (x), and (y) and 10–101(a–1) 1
101		-	Annotated Code of Maryland 2
102		-	(2022 Replacement Volume and 2024 Supplement) 3
	100	+	Section 10–207(p) and (q), 10–208(i–1)(3)(iii)3., 11–204(a)(8), 11–206(d)(2), and 1
	101	+	13–908(b) 2
	102	+	Annotated Code of Maryland 3
	103	+	(2022 Replacement Volume and 2024 Supplement) 4
103	104
104		-	BY repealing and reenacting, with amendments, 4
105		-	Article – Tax – General 5
106		-	Section 10–207(p) and (q), 10–208(i–1)(3)(iii)3., 11–204(a)(8), 11–206(d)(2), and 6
107		-	13–908(b) 7
108		-	Annotated Code of Maryland 8
109		-	(2022 Replacement Volume and 2024 Supplement) 9
	105	+	BY repealing and reenacting, without amendments, 5
	106	+	Article – Tax – Property 6
	107	+	Section 1–101(a), 7–208(a)(1) and (b), 9–102(a)(1), (b), and (h), 9–258(a)(1), (2), and 7
	108	+	(3)(v) and (b), 9–265(b), 10–204(a) and (b)(1) and (3), and 10–204.2(a) and 8
	109	+	(b)(1) and (3) 9
	110	+	Annotated Code of Maryland 10
	111	+	(2019 Replacement Volume and 2024 Supplement) 11
110	112
111		-	BY repealing and reenacting, without amendments, 10
112		-	Article – Tax – Property 11
113		-	Section 1–101(a), 7–208(a)(1) and (b), 9–102(a)(1), (b), and (h), 9–258(a)(1), (2), and 12
114		-	(3)(v) and (b), 9–265(b), 10–204(a) and (b)(1) and (3), and 10–204.2(a) and 13
115		-	(b)(1) and (3) 14
	113	+	BY adding to 12
	114	+	Article – Tax – Property 13
	115	+	Section 1–101(a–1), (a–2), (hh–1), (jj–1), (oo–1), and (rr) 14
116	116		Annotated Code of Maryland 15
117	117		(2019 Replacement Volume and 2024 Supplement) 16
118	118
119		-	BY ~~adding to~~ 17
	119	+	BY repealing and reenacting, with amendments, 17
120	120		Article – Tax – Property 18
121		-	Section 1–101(a–1), (a–2), (hh–1), (jj–1), (oo–1), and (rr) 19
122		-	Annotated Code of Maryland 20
123		-	(2019 Replacement Volume and 2024 Supplement) 21
	121	+	Section 7–208(a)(2) and (3), 9–102(a)(9)(ii)3., 9–219(a)(2)(iii), 9–258(a)(3)(ii) through 19
	122	+	(iv), 9–265(a), 10–204(b)(2)(ii)3., and 10–204.2(b)(2)(ii)3. 20
	123	+	Annotated Code of Maryland 21
	124	+	(2019 Replacement Volume and 2024 Supplement) 22
124	125
125		-	BY repealing and reenacting, with amendments, 22
126		-	Article – Tax – Property 23
127		-	Section 7–208(a)(2) and (3), 9–102(a)(9)(ii)3., 9–219(a)(2)(iii), 9–258(a)(3)(ii) through 24
128		-	(iv), 9–265(a), 10–204(b)(2)(ii)3., and 10–204.2(b)(2)(ii)3. 25
129		-	Annotated Code of Maryland 26
130		-	(2019 Replacement Volume and 2024 Supplement) 27
	126	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 23
	127	+	That the Laws of Maryland read as follows: 24
131	128
132		-	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 28
133		-	That the Laws of Maryland read as follows: 29
	129	+	Article – General Provisions 25
134	130
135		-	~~Article – General Provisions 30~~
	131	+	1–101.1. 26
136	132
137		-	1–101.1. 31
	133	+	“ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 27
	134	+	GOVERNMENT ARTICLE. 28
138	135
139		-	“ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 32
140		-	GOVERNMENT ARTICLE. 33
	136	+	1–101.2. 29
141	137
142		-	1–101.2. 34
	138	+	“ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF THE 30
	139	+	STATE GOVERNMENT ARTICLE. 31
143	140
144		-	“ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF THE 35
145		-	STATE GOVERNMENT ARTICLE. 36 4 HOUSE BILL 691
	141	+	1–103.1. 32
	142	+
	143	+	“ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 33
	144	+	GOVERNMENT ARTICLE. 34
	145	+	4 HOUSE BILL 691
	146	+
	147	+
	148	+	1–114.1. 1
	149	+
	150	+	“RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 2
	151	+	GOVERNMENT ARTICLE. 3
	152	+
	153	+	1–114.2. 4
	154	+
	155	+	“SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 5
	156	+	GOVERNMENT ARTICLE. 6
	157	+
	158	+	1–116. 7
	159	+
	160	+	“UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 8
	161	+	GOVERNMENT ARTICLE. 9
	162	+
	163	+	1–117. 10
	164	+
	165	+	With respect to any State program of benefits, rights, or privileges applicable to a 11
	166	+	veteran under this Code, “veteran” includes[, if the individual is eligible under 38 U.S.C. § 12
	167	+	101, a member of the commissioned corps of: 13
	168	+
	169	+	(1) the Public Health Service; or 14
	170	+
	171	+	(2) the National Oceanic and Atmospheric Administration or its 15
	172	+	predecessor, the Coast and Geodetic Survey] AN INDIVIDUAL WHO ME ETS THE 16
	173	+	DEFINITION OF “VETERAN” UNDER § 9–901 OF THE STATE GOVERNMENT ARTICLE. 17
	174	+
	175	+	Article – Local Government 18
	176	+
	177	+	1–101. 19
	178	+
	179	+	(a) In this article the following words have the meanings indicated. 20
	180	+
	181	+	(K) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 21
	182	+	STATE GOVERNMENT ARTICLE. 22
	183	+
	184	+	(L) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 23
	185	+	GOVERNMENT ARTICLE. 24
	186	+
	187	+	1–203. 25
	188	+
	189	+	(a) This section applies to the following governmental entities: 26
	190	+
	191	+	(1) counties; 27
	192	+	HOUSE BILL 691 5
	193	+
	194	+
	195	+	(2) municipalities; 1
	196	+
	197	+	(3) bicounty agencies; 2
	198	+
	199	+	(4) county boards of education; 3
	200	+
	201	+	(5) public corporations; 4
	202	+
	203	+	(6) special taxing districts; and 5
	204	+
	205	+	(7) other political subdivisions of the State. 6
	206	+
	207	+	(b) Each governmental entity shall give its employees who return from [military] 7
	208	+	service in the [armed forces of the United States] UNIFORMED SERVICES the same 8
	209	+	reemployment rights as provided for State employees under Title 2, Subtitle 7 of the State 9
	210	+	Personnel and Pensions Article. 10
	211	+
	212	+	1–204. 11
	213	+
	214	+	(a) If a municipality, county, or other political subdivision of the State makes 12
	215	+	appointments to government positions under a civil service or merit system law or 13
	216	+	ordinance, the unit that provides eligibility lists for appointments shall adopt rules or 14
	217	+	regulations to grant special credit to [honorably discharged] veterans [of the armed forces 15
	218	+	of the United States] who have been residents of the State for at least 5 years immediately 16
	219	+	preceding the date on which the veteran takes a merit system examination. 17
	220	+
	221	+	(d) (1) IN THIS SUBSECTION , “HEALTH EMERGENCY ” INCLUDES: 18
	222	+
	223	+	(I) A NATIONAL EM ERGENCY DECLARED BY THE PRESIDENT OF 19
	224	+	THE UNITED STATES UNDER THE NATIONAL EMERGENCIES ACT; 20
	225	+
	226	+	(II) AN EMERGENCY OR MAJO R DISASTER DECLARED BY THE 21
	227	+	PRESIDENT OF THE UNITED STATES UNDER THE ROBERT T. STAFFORD DISASTER 22
	228	+	RELIEF AND EMERGENCY ASSISTANCE ACT; 23
	229	+
	230	+	(III) A PUBLIC HEALTH EMER GENCY DECLARED BY TH E 24
	231	+	SECRETARY OF HEALTH AND HUMAN SERVICES UNDER 42 U.S.C. § 247D; AND 25
	232	+
	233	+	(IV) A CATASTROPHIC HEALT H EMERGENCY DECLARED BY THE 26
	234	+	GOVERNOR UNDER § 14–3A–02 OF THE PUBLIC SAFETY ARTICLE. 27
	235	+
	236	+	(2) The unit may exempt war OR HEALTH EMERGENCY veterans under 28
	237	+	the age of 55 years from any age limitation or requirement. 29
	238	+
	239	+	Article – State Government 30 6 HOUSE BILL 691
146	240
147	241
148	242
149		-	1–~~103.1~~. 1
	243	+	9–901. 1
150	244
151		-	“ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 2
152		-	GOVERNMENT ARTICLE. 3
	245	+	(a) In this subtitle the following words have the meanings indicated. 2
153	246
154		-	~~1–114~~.1. 4
	247	+	(B) “ACTIVE DUTY” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 3
155	248
156		-	“RESERVE COMPONENT ” HAS THE MEANING STATED IN § 9–901 OF THE STATE 5
157		-	GOVERNMENT ARTICLE. 6
	249	+	(C) “ACTIVE SERVICE MEMBER ” MEANS AN INDIVIDUAL WHO IS: 4
158	250
159		-	1~~–114.2. 7~~
	251	+	(1) AN ACTIVE DUTY MEMBE R OF THE UNIFORMED S ERVICES; OR 5
160	252
161		-	~~“SERVICE MEMBER ” HAS THE MEANING STAT ED~~ IN ~~§ 9–901~~ OF THE ~~STATE 8~~
162		-	~~GOVERNMENT ARTICLE~~. 9
	253	+	(2) SERVING IN A RESERVE COMPONENT OF THE UNI FORMED 6
	254	+	SERVICES ON ACTIVE D UTY ORDERS. 7
163	255
164		-	~~1–116.~~ 10
	256	+	(D) “ARMED FORCES ” HAS THE MEANING STATED IN 10 U.S.C. § 101. 8
165	257
166		-	“UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 11
167		-	GOVERNMENT ARTICLE. 12
	258	+	[(b)] (E) “Board” means the Board of Trustees of the Maryland Veterans Trust. 9
168	259
169		-	1–117. 13
	260	+	[(c)] (F) “Department” means the Department of Veterans and Military 10
	261	+	Families. 11
170	262
171		-	(A) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 14
172		-	GOVERNMENT ARTICLE. 15
	263	+	(G) “MILITARY FAMILY ” INCLUDES THE SPOUSE AND DEPENDENT 12
	264	+	CHILDREN O F A SERVICE MEMBER O R VETERAN RELATED BY BLOOD, MARRIAGE, OR 13
	265	+	ADOPTION. 14
173	266
174		-	(B) With respect to any State program of benefits, rights, or privileges applicable 16
175		-	to a veteran under this Code, “veteran” includes[, if the individual is eligible under 38 17
176		-	U.S.C. § 101, a member of the commissioned corps of: 18
	267	+	(H) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 15
177	268
178		-	(1) the ~~Public Health Service;~~ ~~or 19~~
	269	+	[(d)] (I) “Secretary” means the Secretary of Veterans and Military Families. 16
179	270
180		-	(2) the National Oceanic and Atmospheric Administration or its 20
181		-	predecessor, the Coast and Geodetic Survey] AN INDIVIDUAL WHO ME ETS THE 21
182		-	DEFINITION OF “VETERAN” UNDER § 9–901 OF THE STATE GOVERNMENT ARTICLE. 22
	271	+	(J) “SERVICE MEMBER ” MEANS AN INDIV IDUAL WHO IS A MEMBE R OF: 17
183	272
184		-	~~Article – Local Government 23~~
	273	+	(1) THE UNIFORMED SERVIC ES; OR 18
185	274
186		-	~~1–101~~. 24
	275	+	(2) A RESERVE COMPONENT OF THE UNIFORMED SER VICES. 19
187	276
188		-	(a) ~~In this article~~ the ~~following words have the meanings indicated~~. 25
	277	+	[(e)] (K) “Trust” means the Maryland Veterans Trust. 20
189	278
190		-	(K) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 26
191		-	STATE GOVERNMENT ARTICLE. 27
192		-	HOUSE BILL 691 5
	279	+	(L) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 21
193	280
	281	+	[(f)] (M) Except as otherwise provided [in this subtitle], “veteran” [means an 22
	282	+	individual who served on active duty in the armed forces of the United States, other than 23
	283	+	for training, and was discharged or released under conditions other than dishonorable] HAS 24
	284	+	THE MEANING STATED IN 38 U.S.C. § 101. 25
194	285
195		-	(L) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 1
196		-	GOVERNMENT ARTICLE. 2
197		-
198		-	1–203. 3
199		-
200		-	(a) This section applies to the following governmental entities: 4
201		-
202		-	(1) counties; 5
203		-
204		-	(2) municipalities; 6
205		-
206		-	(3) bicounty agencies; 7
207		-
208		-	(4) county boards of education; 8
209		-
210		-	(5) public corporations; 9
211		-
212		-	(6) special taxing districts; and 10
213		-
214		-	(7) other political subdivisions of the State. 11
215		-
216		-	(b) Each governmental entity shall give its employees who return from [military] 12
217		-	service in the [armed forces of the United States] UNIFORMED SERVICES the same 13
218		-	reemployment rights as provided for State employees under Title 2, Subtitle 7 of the State 14
219		-	Personnel and Pensions Article. 15
220		-
221		-	1–204. 16
222		-
223		-	(a) If a municipality, county, or other political subdivision of the State makes 17
224		-	appointments to government positions under a civil service or merit system law or 18
225		-	ordinance, the unit that provides eligibility lists for appointments shall adopt rules or 19
226		-	regulations to grant special credit to [honorably discharged] veterans [of the armed forces 20
227		-	of the United States] who have been residents of the State for at least 5 years immediately 21
228		-	preceding the date on which the veteran takes a merit system examination. 22
229		-
230		-	(d) (1) IN THIS SUBSECTION , “HEALTH EMERGENCY ” INCLUDES: 23
231		-
232		-	(I) A NATIONAL EMERGENCY DECLARED BY THE PRESIDENT OF 24
233		-	THE UNITED STATES UNDER THE NATIONAL EMERGENCIES ACT; 25
234		-
235		-	(II) AN EMERGENCY OR MAJO R DISASTER DECLARED BY THE 26
236		-	PRESIDENT OF THE UNITED STATES UNDER THE ROBERT T. STAFFORD DISASTER 27
237		-	RELIEF AND EMERGENCY ASSISTANCE ACT; 28
238		-
239		-	(III) A PUBLIC HEAL TH EMERGENCY DECLARE D BY THE 29
240		-	SECRETARY OF HEALTH AND HUMAN SERVICES UNDER 42 U.S.C. § 247D; AND 30 6 HOUSE BILL 691
	286	+	Article – State Personnel and Pensions 26 HOUSE BILL 691 7
241	287
242	288
243	289
244		-	(IV) A CATASTROPHIC HEALT H EMERGENCY DECLARED BY THE 1
245		-	GOVERNOR UNDER § 14–3A–02 OF THE PUBLIC SAFETY ARTICLE. 2
	290	+	1–101. 1
246	291
247		-	(2) The ~~unit may exempt war OR HEALTH EMERGENCY veterans under 3~~
248		-	~~the age of 55 years from any age limitation or requirement~~. 4
	292	+	(a) In this Division I of this article the following words have the meanings 2
	293	+	indicated. 3
249	294
250		-	Article – State Government 5
	295	+	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 4
	296	+	GOVERNMENT ARTICLE. 5
251	297
252		-	9–901. 6
	298	+	(A–2) “ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF 6
	299	+	THE STATE GOVERNMENT ARTICLE. 7
253	300
254		-	(a) In this subtitle the following words have the meanings indicated. 7
	301	+	(B–1) “ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 8
	302	+	GOVERNMENT ARTICLE. 9
255	303
256		-	(B) “~~ACTIVE DUTY~~” ~~HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 8~~
	304	+	(H–1) “MILITARY SERVICE” MEANS: 10
257	305
258		-	(C) “ACTIVE SERVICE MEMBER ” MEANS AN INDIVIDUAL WHO IS: 9
	306	+	(1) INDUCTION INTO TH E ARMED FORCES FOR T RAINING AND 11
	307	+	SERVICE UNDER THE SELECTIVE TRAINING AND SERVICE ACT OF 1940 OR A 12
	308	+	SUBSEQUENT ACT OF A SIMILAR NATURE ; 13
259	309
260		-	(1) ~~AN ACTIVE DUTY MEMBE R OF THE UNIFORMED S ERVICES; OR 10~~
	310	+	(2) MEMBERSHIP IN A RESE RVE COMPONENT : 14
261	311
262		-	(2) ~~SERVING IN A RESERVE COMPONENT OF THE UNI FORMED 11~~
263		-	~~SERVICES ON ACTIVE D UTY ORDERS. 12~~
	312	+	(I) ON ACTIVE DUTY OR OR DERED OR ASSIGNED TO ACTIVE 15
	313	+	DUTY; OR 16
264	314
265		-	(D) “ARMED FORCES ” HAS THE MEANING STAT ED IN 10 U.S.C. § 101. 13
	315	+	(II) ON ACTIVE DUTY FOR TRAININ G OR INACTIVE DUTY F OR 17
	316	+	TRAINING THAT INTERR UPTS A MEMBER ’S SERVICE; 18
266	317
267		-	~~[(b)]~~ (E) ~~“Board” means the Board of Trustees~~ of the ~~Maryland Veterans Trust.~~ 14
	318	+	(3) MEMBERSHIP IN AN ACT IVE COMPONENT OF THE ARMED FORCES ; 19
268	319
269		-	[(c)] (F) “Department” means the Department of Veterans and Military 15
270		-	Families. 16
	320	+	(4) MEMBERSHIP IN THE MARYLAND NATIONAL GUARD; OR 20
271	321
272		-	(G) ~~“MILITARY FAMILY ” INCLUDES~~ THE ~~SPOUSE AND DEPENDENT 17~~
273		-	~~CHILDREN OF A SERVIC E MEMBER OR VETERAN RE LATED BY BLOOD~~ , ~~MARRIAGE, OR 18~~
274		-	~~ADOPTION~~. 19
	322	+	(5) ACTIVE DUTY WITH THE COMMISSIONED CORPS O F THE PUBLIC 21
	323	+	HEALTH SERVICE, THE NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION , 22
	324	+	OR THE COAST AND GEODETIC SURVEY. 23
275	325
276		-	(H) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 20
	326	+	(L–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE 24
	327	+	STATE GOVERNMENT ARTICLE. 25
277	328
278		-	[(d)] (I) “Secretary” means the Secretary of Veterans and Military Families. 21
279		-
280		-	(J) “SERVICE MEMBER ” MEANS AN INDIVIDUAL WHO IS A MEMBER OF: 22
281		-
282		-	(1) THE UNIFORMED SERVIC ES; OR 23
283		-
284		-	(2) A RESERVE COMPONENT OF THE UNIFORMED SER VICES. 24
285		-
286		-	[(e)] (K) “Trust” means the Maryland Veterans Trust. 25
287		-	HOUSE BILL 691 7
288		-
289		-
290		-	(L) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 1
291		-
292		-	[(f)] (M) Except as otherwise provided [in this subtitle], “veteran” [means an 2
293		-	individual who served on active duty in the armed forces of the United States, other than 3
294		-	for training, and was discharged or released under conditions other than dishonorable] HAS 4
295		-	THE MEANING STATED I N 38 U.S.C. § 101. 5
296		-
297		-	Article – State Personnel and Pensions 6
298		-
299		-	1–101. 7
300		-
301		-	(a) In this Division I of this article the following words have the meanings 8
302		-	indicated. 9
303		-
304		-	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 10
305		-	GOVERNMENT ARTICLE. 11
306		-
307		-	(A–2) “ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF 12
308		-	THE STATE GOVERNMENT ARTICLE. 13
309		-
310		-	(B–1) “ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 14
311		-	GOVERNMENT ARTICLE. 15
312		-
313		-	(H–1) “MILITARY SERVICE” MEANS: 16
314		-
315		-	(1) INDUCTION INTO THE A RMED FORCES FOR TRAINING AND 17
316		-	SERVICE UNDER THE SELECTIVE TRAINING AND SERVICE ACT OF 1940 OR A 18
317		-	SUBSEQUENT ACT OF A SIMILAR NATURE ; 19
318		-
319		-	(2) MEMBERSHIP IN A RESE RVE COMPONENT : 20
320		-
321		-	(I) ON ACTIVE DUTY OR OR DERED OR ASSIGNED TO ACTIVE 21
322		-	DUTY; OR 22
323		-
324		-	(II) ON ACTIVE DUTY FOR T RAINING OR INACTIVE D UTY FOR 23
325		-	TRAINING THAT INTERR UPTS A MEMBER ’S SERVICE; 24
326		-
327		-	(3) MEMBERSHIP IN AN ACT IVE COMPONENT OF THE ARMED FORCES ; 25
328		-
329		-	(4) MEMBERSHIP IN THE MARYLAND NATIONAL GUARD; OR 26
330		-
331		-	(5) ACTIVE DUTY WITH THE COMMISSIONED CORPS O F THE PUBLIC 27
332		-	HEALTH SERVICE, THE NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION , 28
333		-	OR THE COAST AND GEODETIC SURVEY. 29
	329	+	(R) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 26
	330	+	STATE GOVERNMENT ARTICLE. 27
334	331		8 HOUSE BILL 691
335	332
336	333
337		-	(~~L–1~~) “~~RESERVE COMPONENT~~ ” HAS THE MEANING STAT ED IN § 9–901 OF THE 1
338		-	~~STATE~~ GOVERNMENT ARTICLE. 2
	334	+	(S) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 1
	335	+	GOVERNMENT ARTICLE. 2
339	336
340		-	(R) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 3
341		-	STATE GOVERNMENT ARTICLE. 4
	337	+	2–701. 3
342	338
343		-	(S) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 5
344		-	GOVERNMENT ARTICLE. 6
	339	+	In this subtitle, “returning veteran”: 4
345	340
346		-	2–701. 7
	341	+	(1) means an individual who left State employment to perform military 5
	342	+	service [in the armed forces of the United States] and who seeks reinstatement to State 6
	343	+	employment; and 7
347	344
348		-	(A) ~~In this subtitle,~~ ~~“returning veteran”: THE FOLLOWING WORDS HAVE THE~~ 8
349		-	~~MEANINGS INDICATED~~ . 9
	345	+	(2) does not include an individual who left State employment while serving 8
	346	+	as a temporary employee. 9
350	347
351		-	(B) (1) “RETURNING VETERAN ” means an individual who left State 10
352		-	employment to perform military service IN THE UNIFORMED SER VICES [in the armed 11
353		-	forces of the United States] and who seeks reinstatement to State employment; and 12
	348	+	2–703. 10
354	349
355		-	(2) “RETURNING VETERAN ~~” does not include an individual~~ who ~~left State 13~~
356		-	~~employment while serving as a temporary employee.~~ 14
	350	+	[(a)] A returning veteran [who was inducted into the armed forces] is eligible for 11
	351	+	reinstatement under this subtitle if the veteran: 12
357	352
358		-	(C) “SERVICE IN THE UNIFOR MED SERVICES” HAS THE MEANING STAT ED IN 15
359		-	38 U.S.C. § 4303. 16
	353	+	(1) performed military service of a nature and length that meet the 13
	354	+	requirements of the Uniformed Services Employment and Reemployment Rights Act of 14
	355	+	1994, 38 U.S.C. § 4301 et seq., and any subsequent federal law governing reemployment of 15
	356	+	a returning veteran; AND 16
360	357
361		-	2~~–703.~~ 17
	358	+	(2) [received a certificate of satisfactory completion of military service; and 17
362	359
363		-	[(a)] A returning veteran [who was inducted into the armed forces] is eligible for 18
364		-	reinstatement under this subtitle if the veteran: 19
	360	+	(3)] except as otherwise provided in § 2–704 of this subtitle, submits an 18
	361	+	application for reinstatement within 90 days after the veteran is discharged from [that] 19
	362	+	military service. 20
365	363
366		-	(1) performed military service of a nature and length that meet the 20
367		-	requirements of the Uniformed Services Employment and Reemployment Rights Act of 21
368		-	1994, 38 U.S.C. § 4301 et seq., and any subsequent federal law governing reemployment of 22
369		-	a returning veteran; AND 23
	364	+	[(b) A returning veteran who enlisted in the armed forces is eligible for 21
	365	+	reinstatement under this subtitle if the veteran: 22
370	366
371		-	(2) [received a certificate of satisfactory completion of military service; and 24
	367	+	(1) performed military service of a nature and length that meet the 23
	368	+	requirements of the Uniformed Services Employment and Reemployment Rights Act of 24
	369	+	1994, 38 U.S.C. § 4301 et seq., and any subsequent federal law governing reemployment of 25
	370	+	a returning veteran; 26
372	371
373		-	(3)] except as otherwise provided in § 2–704 of this subtitle, submits an 25
374		-	application for reinstatement within 90 days after the veteran is discharged from [that] 26
375		-	military service. 27
	372	+	(2) was released from service under honorable conditions; and 27
376	373
377		-	[(b) ~~A returning veteran who enlisted~~ in ~~the armed forces is eligible for~~ 28
378		-	reinstatement ~~under this subtitle if~~ the ~~veteran:~~ 29
	374	+	(3) except as otherwise provided in § 2–704 of this subtitle, submits an 28
	375	+	application for reinstatement within 90 days after the end of the enlistment period. 29
379	376
380		-	(1) performed military service of a nature and length that meet the 30
381		-	requirements of the Uniformed Services Employment and Reemployment Rights Act of 31 HOUSE BILL 691 9
	377	+	(c) A returning veteran who was called to active military duty in the armed forces 30
	378	+	is eligible for reinstatement under this subtitle if the veteran: 31
	379	+	HOUSE BILL 691 9
382	380
383	381
384		-	1994, 38 U.S.C. § 4301 et seq., and any subsequent federal law governing reemployment of 1
385		-	a returning veteran; 2
	382	+	(1) performed military service of a nature and length that meet the 1
	383	+	requirements of the Uniformed Services Employment and Reemployment Rights Act of 2
	384	+	1994, 38 U.S.C. § 4301 et seq., and any subsequent federal law governing reemployment of 3
	385	+	a returning veteran; 4
386	386
387		-	(2) was ~~released~~ from ~~service~~ under honorable conditions; and 3
	387	+	(2) was relieved from active duty under honorable conditions; and 5
388	388
389		-	(3) except as otherwise provided in § 2–704 of this subtitle, submits an 4
390		-	application for reinstatement within 90 days after the ~~end of the enlistment period~~. 5
	389	+	(3) except as otherwise provided in § 2–704 of this subtitle, submits an 6
	390	+	application for reinstatement within 90 days after the veteran is relieved from that duty.] 7
391	391
392		-	(c) A returning veteran who was called to active military duty in the armed forces 6
393		-	UNIFORMED SERVICES is eligible for reinstatement under this subtitle if the veteran: 7
	392	+	2–704. 8
394	393
395		-	(1) performed military service IN THE UNIFORMED SER VICES of a nature 8
396		-	and length that meet the requirements of the Uniformed Services Employment and 9
397		-	Reemployment Rights Act of 1994, 38 U.S.C. § 4301 et seq., and any subsequent federal 10
398		-	law governing reemployment of a returning veteran; 11
	394	+	An otherwise eligible returning veteran who was hospitalized at the time of 9
	395	+	discharge[, end of enlistment, or relief from active duty] FROM MILITARY SERVIC E may 10
	396	+	apply for reinstatement if: 11
399	397
400		-	(2) was relieved from active duty under honorable conditions; and 12
	398	+	(1) the application is submitted within 90 days after the returning veteran 12
	399	+	is discharged from the hospital; and 13
401	400
402		-	(3) ~~except as otherwise provided in § 2–704~~ of ~~this subtitle, submits an 13~~
403		-	~~application for reinstatement within 90 days after the veteran is relieved~~ from ~~that~~ duty.] 14
	401	+	(2) the hospitalization does not last more than 1 year from the date of 14
	402	+	discharge[, end of enlistment, or relief from active duty] FROM MILITARY SERVIC E. 15
404	403
405		-	2–~~704~~. 15
	404	+	2–707. 16
406	405
407		-	~~An otherwise eligible returning veteran who was hospitalized at~~ the ~~time~~ of 16
408		-	~~discharge[~~, ~~end of enlistment~~, ~~or relief from active duty] FROM MILITARY SERVIC E may 17~~
409		-	~~apply for reinstatement~~ if: 18
	406	+	(a) A member of a reserve component [of the armed forces of the United States] 17
	407	+	is eligible for the reinstatement rights and benefits specified in §§ 2–705 and 2–706(a), (b), 18
	408	+	and (c) of this subtitle if the reservist: 19
410	409
411		-	(1) ~~the application is submitted within 90 days after~~ the ~~returning veteran 19~~
412		-	~~is discharged from the hospital~~; ~~and 20~~
	410	+	(1) performed active duty for training of a nature and length that meet the 20
	411	+	requirements for eligibility under Title 38 U.S.C. § 4301 et seq.; 21
413	412
414		-	(2) the hospitalization does not last more than 1 year from the date of 21
415		-	discharge[, end of enlistment, or relief from active duty] FROM MILITARY SE RVICE. 22
	413	+	(2) was released from that duty after satisfactory service; and 22
416	414
417		-	2–705. 23
	415	+	(3) except as provided in subsection (b) of this section, submits an 23
	416	+	application for reinstatement within 31 days after the reservist was released from that 24
	417	+	duty. 25
418	418
419		-	(b) If, because of a disability sustained during [military] service IN THE 24
420		-	UNIFORMED SERVICES , a returning veteran is not qualified to perform the duties of the 25
421		-	position that the veteran previously held, the returning veteran shall be reinstated to a 26
422		-	position that: 27
	419	+	7–203. 26
423	420
424		-	(1) ~~has duties that the~~ veteran ~~is qualified to perform;~~ ~~and 28~~
	421	+	(b) (1) An appointing authority may select a disabled veteran for a position if: 27
425	422
426		-	(2) provides the rate of pay, seniority, and status that are the same as or 29
427		-	as similar as the circumstances of the case allow to those of the position previously held by 30
428		-	the veteran. 31
	423	+	(i) the disabled veteran: 28
	424	+
	425	+	1. [served in any branch of the armed forces of the United 29
	426	+	States] IS A VETERAN; and 30
429	427		10 HOUSE BILL 691
430	428
431	429
432		-	2–706. 1
	430	+	2. A. is included on a United States [armed forces] 1
	431	+	UNIFORMED SERVICES permanent disability list with a disability rating of at least 30%; 2
	432	+	or 3
433	433
434		-	(b) In calculating seniority, status, and length of State employment of a returning 2
435		-	veteran who is reinstated under this subtitle, the period from the day the veteran entered 3
436		-	[military] service IN THE UNIFORMED SER VICES to the day that the veteran is reinstated 4
437		-	shall be added to the period of the veteran’s State employment. 5
	434	+	B. has been rated by the United States Department of 4
	435	+	Veterans Affairs as having a compensable service–connected disability of at least 30%; 5
438	436
439		-	~~(c) A returning veteran who is reinstated under this subtitle is entitled to:~~ 6
	437	+	7–207. 6
440	438
441		-	(1) ~~all benefits and privileges,~~ ~~including rate of pay, that result from~~ the 7
442		-	~~additional seniority and status credited under subsection (b) of this section;~~ 8
	439	+	(c) (1) [(i)] In this subsection [the following words have the meanings 7
	440	+	indicated. 8
443	441
444		-	(2) pension and retirement rights as determined under Title 38, Subtitle 1 9
445		-	of this article; and 10
	442	+	(ii) “Eligible], “ELIGIBLE spouse” means an individual who is 9
	443	+	married to [a full–time] AN active [duty] SERVICE member [of any branch of the uniformed 10
	444	+	services of the United States]. 11
446	445
447		-	(3) any service status that the veteran had when the veteran entered 11
448		-	[military] service IN THE UNIFORMED SER VICES, with adjustments to reflect the 12
449		-	additional seniority credited under subsection (b) of this section. 13
	446	+	[(iii) “Eligible veteran” means a veteran of any branch of the 12
	447	+	uniformed services of the United States who has received an honorable discharge or a 13
	448	+	certificate of satisfactory completion of service, including the National Guard and the 14
	449	+	military reserves.] 15
450	450
451		-	2–707. 14
	451	+	(2) (i) An appointing authority shall apply a credit of 10 points on any 16
	452	+	selection test for: 17
452	453
453		-	(a) A member of a reserve component [of the armed forces of the United States] 15
454		-	is eligible for the reinstatement rights and benefits specified in §§ 2–705 and 2–706(a), (b), 16
455		-	and (c) of this subtitle if the reservist: 17
	454	+	1. an eligible spouse; 18
456	455
457		-	(1) performed active duty for training of a nature and length that meet the 18
458		-	requirements for eligibility under Title 38 U.S.C. § 4301 et seq.; 19
	456	+	2. [an eligible] A veteran; 19
459	457
460		-	(2) was released from that duty after satisfactory service; and 20
	458	+	3. the spouse of [an eligible] A veteran who has a service 20
	459	+	connected disability; or 21
461	460
462		-	(3) except as provided in subsection (b) of this section, submits an 21
463		-	application for reinstatement within 31 days after the reservist was released from that 22
464		-	duty. 23
	461	+	4. the surviving spouse of a deceased [eligible] veteran. 22
465	462
466		-	7–203. 24
	463	+	(ii) An appointing authority shall apply a credit of two additional 23
	464	+	points on any selection test for a former prisoner of war. 24
467	465
468		-	(b) (1) An appointing authority may select a disabled veteran for a position if: 25
	466	+	(3) The following applicants are ineligible for a credit under this 25
	467	+	subsection: 26
469	468
470		-	(i) ~~the disabled veteran:~~ 26
	469	+	(i) a current State employee; and 27
471	470
472		-	1. [~~served in any branch~~ of ~~the armed forces of the United 27~~
473		-	~~States] IS A VETERAN;~~ ~~and 28~~
	471	+	(ii) [an eligible] A veteran who is convicted of a crime after being 28
	472	+	discharged from or completing military service. 29
474	473
475		-	2. A. is included on a United States [armed forces] 29
476		-	UNIFORMED SERVICES permanent disability list with a disability rating of at least 30%; 30
477		-	or 31 HOUSE BILL 691 11
	474	+	9–1104. 30
	475	+	HOUSE BILL 691 11
478	476
479	477
	478	+	(a) In this section, “uniformed services” has the meaning stated in 38 U.S.C. § 1
	479	+	4303 and 20 C.F.R. § 1002.5(o). 2
480	480
481		-	B. has been rated by the United States Department of 1
482		-	Veterans Affairs as having a compensable service–connected disability of at least 30%; 2
	481	+	(b) The Secretary may provide by regulation for leave with pay: 3
483	482
484		-	7–207. 3
	483	+	(3) up to 30 days for uniformed services training or active uniformed 4
	484	+	services duty in a reserve [unit of the armed forces] COMPONENT or in the organized 5
	485	+	militia; 6
485	486
486		-	(c) (1) [(i)] In this subsection [the following words have the meanings 4
487		-	indicated. 5
	487	+	38–101. 7
488	488
489		-	(ii) “Eligible], “ELIGIBLE spouse” means SPOUSE” MEANS an 6
490		-	individual who is married to [a full–time] AN active [duty] SERVICE member [of any 7
491		-	branch of the uniformed services of the United States]. 8
	489	+	(a) In this subtitle the following words have the meanings indicated. 8
492	490
493		-	[(iii) “Eligible veteran” means a veteran of any branch of the 9
494		-	uniformed services of the United States who has received an honorable discharge or a 10
495		-	certificate of satisfactory completion of service, including the National Guard and the 11
496		-	military reserves A RESERVE COMPONENT .] 12
	491	+	(B–1) “ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 9
	492	+	GOVERNMENT ARTICLE. 10
497	493
498		-	(2) (i) An appointing authority shall apply a credit of 10 points on any 13
499		-	selection test for: 14
	494	+	(d) “Military service” means: 11
500	495
501		-	1. an eligible spouse; 15
	496	+	(1) induction into the armed forces [of the United States] for training and 12
	497	+	service under the Selective Training and Service Act of 1940 or a subsequent act of a similar 13
	498	+	nature; 14
502	499
503		-	2. [an eligible] A veteran; 16
	500	+	(2) membership in a reserve component [of the armed forces of the United 15
	501	+	States]: 16
504	502
505		-	3. the spouse of [an eligible] A veteran who has a service 17
506		-	connected disability; or 18
	503	+	(i) on active duty or ordered or assigned to active duty; or 17
507	504
508		-	4. the surviving spouse of a deceased [eligible] veteran. 19
	505	+	(ii) on active duty for training or inactive duty for training that 18
	506	+	interrupts a member’s service; 19
509	507
510		-	(ii) An ~~appointing authority shall apply a credit~~ of ~~two additional~~ 20
511		-	~~points on any selection test for a former prisoner~~ of ~~war.~~ 21
	508	+	(3) [enlistment into] MEMBERSHIP IN AN ACT IVE COMPONENT OF the 20
	509	+	armed forces [of the United States]; 21
512	510
513		-	(3) The following applicants are ineligible for a credit under this 22
514		-	subsection: 23
	511	+	(4) membership in the Maryland National Guard; or 22
515	512
516		-	(i) a current State employee; and 24
	513	+	(5) active duty with the commissioned corps of the Public Health Service, 23
	514	+	the National Oceanic and Atmospheric Administration, or the Coast and Geodetic Survey. 24
517	515
518		-	(ii) ~~[an eligible]~~ ~~A veteran who is convicted~~ of ~~a crime after being~~ 25
519		-	~~discharged from or completing military service~~. 26
	516	+	(E–1) “RESERVE COMP ONENT” HAS THE MEANING STAT ED IN § 9–901 OF THE 25
	517	+	STATE GOVERNMENT ARTICLE. 26
520	518
521		-	9–~~1104~~. 27
	519	+	38–103. 27
522	520
523		-	(a) In this ~~section~~, ~~“uniformed services”~~ ~~has the meaning stated in 38 U.S.C. §~~ 28
524		-	~~4303 and 20 C.F.R. § 1002.5(o).~~ 29
525		-	12 HOUSE BILL 691
	521	+	(d) (1) Subject to paragraph (2)(i) of this subsection, a member of a State or 28
	522	+	local retirement or pension system shall receive service credit for a period of absence from 29
	523	+	employment while in military service if: 30 12 HOUSE BILL 691
526	524
527		-
528		-	(b) The Secretary may provide by regulation for leave with pay: 1
529		-
530		-	(3) up to 30 days for uniformed services training or active uniformed 2
531		-	services duty in a reserve [unit of the armed forces] COMPONENT or in the organized 3
532		-	militia; 4
533		-
534		-	38–101. 5
535		-
536		-	(a) In this subtitle the following words have the meanings indicated. 6
537		-
538		-	(B–1) “ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 7
539		-	GOVERNMENT ARTICLE. 8
540		-
541		-	(d) “Military service” means: 9
542		-
543		-	(1) induction into the armed forces [of the United States] for training and 10
544		-	service under the Selective Training and Service Act of 1940 or a subsequent act of a similar 11
545		-	nature; 12
546		-
547		-	(2) membership in a reserve component [of the armed forces of the United 13
548		-	States]: 14
549		-
550		-	(i) on active duty or ordered or assigned to active duty; or 15
551		-
552		-	(ii) on active duty for training or inactive duty for training that 16
553		-	interrupts a member’s service; 17
554		-
555		-	(3) [enlistment into] MEMBERSHIP IN AN ACT IVE COMPONENT OF the 18
556		-	armed forces [of the United States]; 19
557		-
558		-	(4) membership in the Maryland National Guard; or 20
559		-
560		-	(5) active duty with the commissioned corps of the Public Health Service, 21
561		-	the National Oceanic and Atmospheric Administration, or the Coast and Geodetic Survey. 22
562		-
563		-	(E–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE 23
564		-	STATE GOVERNMENT ARTICLE. 24
565		-
566		-	38–103. 25
567		-
568		-	(d) (1) Subject to paragraph (2)(i) of this subsection, a member of a State or 26
569		-	local retirement or pension system shall receive service credit for a period of absence from 27
570		-	employment while in military service if: 28
571		-	HOUSE BILL 691 13
572	525
573	526
574	527		(i) the employment of the member under subsection (a)(2) of this 1
575	528		section is active or the employee is reinstated as a regular employee on a leave of absence; 2
576	529		and 3
577	530
578	531		(ii) membership in a State or local retirement or pension system is a 4
579	532		requirement of employment. 5
580	533
581	534		(2) (i) For an absence for military service, service credit for the military 6
582	535		service may not exceed 5 years. 7
583	536
584	537		(ii) 1. This subparagraph applies only to a member of a State 8
585	538		system. 9
586	539
587	540		2. Subject to subparagraph (i) of this paragraph and in 10
588	541		addition to any service credit received under paragraph (1) of this subsection, a member of 11
589		-	[the Maryland National Guard or of] a reserve component [of the armed forces of the 12
590		-	~~United~~ States who has been activated under Title 10 of the United States Code and] who 13
591		-	~~is on~~ OFFICIAL ORDERS FOR active or inactive duty for training that interrupts the 14
592		-	~~member’s~~ service shall receive service credit at the rate of 4 months for each full year for 15
593		-	~~military~~ service, not to exceed a total of 36 months. 16
	542	+	[the Maryland National Guard or of] a reserve component [of the armed forces of the United 12
	543	+	States who has been activated under Title 10 of the United States Code and] who is on 13
	544	+	OFFICIAL ORDERS FOR active or inactive duty for training that interrupts the member’s 14
	545	+	service shall receive service credit at the rate of 4 months for each full year for military 15
	546	+	service, not to exceed a total of 36 months. 16
594	547
595	548		3. Subject to subparagraph (i) of this paragraph, an 17
596	549		individual shall receive service credit at the rate of 4 months for each full year of attendance 18
597	550		at a United States service academy that interrupts the member’s employment, not to exceed 19
598	551		a total of 16 months. 20
599	552
600	553		38–104. 21
601	554
602	555		(c) (1) An individual described in subsection (a) of this section may not receive 22
603	556		credit for that military service if the individual receives credit for military service from 23
604	557		another retirement system for which retirement benefits have been or will be received by 24
605	558		the individual. 25
606	559
607	560		(2) Paragraph (1) of this subsection does not apply to: 26
608	561
609	562		(i) credit for military service provided under: 27
610	563
611	564		1. the Social Security Act; 28
612	565
613	566		2. the National Railroad Retirement Act; or 29
614	567
615	568		3. Title 3 or Title 10, Chapter 1223, §§ 12731 through 12737 30
616	569		of the United States Code; or 31
617	570
618	571		(ii) disability payments from a pension or retirement system. 32
619		-
620		-	(3) (i) Military service credit under this section may not exceed 5 years. 33 14 HOUSE BILL 691
	572	+	HOUSE BILL 691 13
621	573
622	574
	575	+	(3) (i) Military service credit under this section may not exceed 5 years. 1
623	576
624		-	(ii) Subject to subparagraph (i) of this paragraph, a member of [the 1
625		-	Maryland National Guard or of] a reserve component [of the armed forces of the United 2
626		-	States] who has not [been activated under Title 10 of the United States Code] SERVED ON 3
627		-	OFFICIAL ACTIVE ~~DUTY~~ ORDERS, shall receive service credit at the rate of 4 months for 4
628		-	each full year of service with [the Maryland National Guard or with] a reserve component 5
629		-	[of the armed forces of the United States], not to exceed a total of 36 months. 6
	577	+	(ii) Subject to subparagraph (i) of this paragraph, a member of [the 2
	578	+	Maryland National Guard or of] a reserve component [of the armed forces of the United 3
	579	+	States] who has not [been activated under Title 10 of the United States Code] SERVED ON 4
	580	+	OFFICIAL ACTIVE D UTY ORDERS , shall receive service credit at the rate of 4 months for 5
	581	+	each full year of service with [the Maryland National Guard or with] a reserve component 6
	582	+	[of the armed forces of the United States], not to exceed a total of 36 months. 7
630	583
631		-	(iii) Subject to subparagraph (i) of this paragraph, an individual shall 7
632		-	receive service credit at the rate of 4 months for each full year of attendance at a United 8
633		-	States service academy OR THE UNIFORMED SERVICES UNIVERSITY, not to exceed a 9
634		-	total of 16 months. 10
	584	+	(iii) Subject to subparagraph (i) of this paragraph, an individual shall 8
	585	+	receive service credit at the rate of 4 months for each full year of attendance at a United 9
	586	+	States service academy OR THE UNIFORMED SERVICES UNIVERSITY, not to exceed a 10
	587	+	total of 16 months. 11
635	588
636		-	Article – Tax – General 11
	589	+	Article – Tax – General 12
637	590
638		-	1–101. 12
	591	+	1–101. 13
639	592
640		-	(a) In this article the following words have the meanings indicated. 13
	593	+	(a) In this article the following words have the meanings indicated. 14
641	594
642		-	(R–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE 14
643		-	STATE GOVERNMENT ARTICLE. 15
	595	+	(R–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE 15
	596	+	STATE GOVERNMENT ARTICLE. 16
644	597
645		-	(X) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 16
646		-	STATE GOVERNMENT ARTICLE. 17
	598	+	(X) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 17
	599	+	STATE GOVERNMENT ARTICLE. 18
647	600
648		-	(Y) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 18
649		-	GOVERNMENT ARTICLE. 19
	601	+	(Y) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 19
	602	+	GOVERNMENT ARTICLE. 20
650	603
651		-	11–204. 20
	604	+	11–204. 21
652	605
653		-	(a) The sales and use tax does not apply to: 21
	606	+	(a) The sales and use tax does not apply to: 22
654	607
655		-	(8) a sale to a bona fide nationally organized and recognized organization 22
656		-	of veterans [of the armed forces of the United States] or an auxiliary of the organization or 23
657		-	one of its units, if the organization is qualified as tax exempt under § 501(c)(4) or § 24
658		-	501(c)(19) of the Internal Revenue Code. 25
	608	+	(8) a sale to a bona fide nationally organized and recognized organization 23
	609	+	of veterans [of the armed forces of the United States] or an auxiliary of the organization or 24
	610	+	one of its units, if the organization is qualified as tax exempt under § 501(c)(4) or § 25
	611	+	501(c)(19) of the Internal Revenue Code. 26
659	612
660		-	11–206. 26
	613	+	11–206. 27
661	614
662		-	(d) The sales and use tax does not apply to: 27
	615	+	(d) The sales and use tax does not apply to: 28
663	616
664		-	(2) if the proceeds of the sale are used to support a bona fide nationally 28
665		-	organized and recognized organization of veterans [of the armed forces of the United 29
666		-	States] or auxiliary of the organization or 1 of its units, a sale of food or meals for 30
667		-	consumption only on the premises, served by the organization or auxiliary; 31
668		-	HOUSE BILL 691 15
	617	+	(2) if the proceeds of the sale are used to support a bona fide nationally 29
	618	+	organized and recognized organization of veterans [of the armed forces of the United 30 14 HOUSE BILL 691
669	619
670	620
671		-	~~SECTION 2.~~ ~~AND BE IT FURTHER ENACTED, That~~ the ~~Laws~~ of ~~Maryland read~~ 1
672		-	~~as follows:~~ 2
	621	+	States] or auxiliary of the organization or 1 of its units, a sale of food or meals for 1
	622	+	consumption only on the premises, served by the organization or auxiliary; 2
673	623
674		-	Article – Tax – General 3
675		-
676		-	10–101. 4
677		-
678		-	(a) In this title the following words have the meanings indicated. 5
679		-
680		-	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 6
681		-	GOVERNMENT ARTICLE. 7
682		-
683		-	10–207. 8
684		-
685		-	(a) To the extent included in federal adjusted gross income, the amounts under 9
686		-	this section are subtracted from the federal adjusted gross income of a resident to determine 10
687		-	Maryland adjusted gross income. 11
688		-
689		-	(p) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 12
690		-	MEANINGS INDICATED . 13
691		-
692		-	(II) “MILITARY PAY” MEANS PAY RECEIVED AS A RE SULT OF 14
693		-	MILITARY SERVICE . 15
694		-
695		-	(III) “MILITARY SERVICE ” HAS THE MEANING STAT ED IN 16
696		-	SUBSECTION (Q)(1) OF THIS SECTION. 17
697		-
698		-	(2) The subtraction under subsection (a) of this section includes the first 18
699		-	$15,000 of military pay that is: 19
700		-
701		-	(i) received by an individual who is in active MILITARY service [of 20
702		-	any branch of the armed forces]; and 21
703		-
704		-	(ii) attributable to military service of the individual outside the 22
705		-	United States. 23
706		-
707		-	[(2)] (3) The amount of the subtraction under paragraph [(1)] (2) of this 24
708		-	subsection: 25
709		-
710		-	(i) is reduced dollar for dollar in the amount by which military pay 26
711		-	received by the individual exceeds $15,000; and 27
712		-
713		-	(ii) is reduced to zero if the amount of military pay received by the 28
714		-	individual exceeds $30,000. 29
715		-	16 HOUSE BILL 691
716		-
717		-
718		-	(q) (1) (i) In this subsection the following words have the meanings 1
719		-	indicated. 2
720		-
721		-	(ii) “ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF 3
722		-	THE STATE GOVERNMENT ARTICLE. 4
723		-
724		-	(III) “Military retirement income” means retirement income, 5
725		-	including death benefits, received as a result of military service. 6
726		-
727		-	[(iii)] (IV) “Military service” means: 7
728		-
729		-	1. induction into the armed forces [of the United States] for 8
730		-	training and service under the Selective Training and Service Act of 1940 or a subsequent 9
731		-	act of a similar nature; 10
732		-
733		-	2. membership in a reserve component [of the armed forces 11
734		-	of the United States]; 12
735		-
736		-	3. membership in an active component of the armed forces 13
737		-	[of the United States]; OR 14
738		-
739		-	4. [membership in the Maryland National Guard; or 15
740		-
741		-	5.] active duty with the commissioned corps of the Public 16
742		-	Health Service, the National Oceanic and Atmospheric Administration, or the Coast and 17
743		-	Geodetic Survey. 18
744		-
745		-	(2) The subtraction under subsection (a) of this section includes: 19
746		-
747		-	(i) if, on the last day of the taxable year, the individual is under the 20
748		-	age of 55 years, the first $12,500 of military retirement income received by an individual 21
749		-	during the taxable year; and 22
750		-
751		-	(ii) if, on the last day of the taxable year, the individual is at least 55 23
752		-	years old, the first $20,000 of military retirement income received by an individual during 24
753		-	the taxable year. 25
754		-
755		-	10–208. 26
756		-
757		-	(a) In addition to the modification under § 10–207 of this subtitle, the amounts 27
758		-	under this section are subtracted from the federal adjusted gross income of a resident to 28
759		-	determine Maryland adjusted gross income. 29
760		-
761		-	(i–1) (2) The subtraction under subsection (a) of this section includes an amount 30
762		-	equal to the amount specified in paragraph (4) of this subsection if an individual is a 31 HOUSE BILL 691 17
763		-
764		-
765		-	qualifying public safety volunteer for the taxable year, as determined under paragraph (3) 1
766		-	of this subsection. 2
767		-
768		-	(3) An individual is a qualifying public safety volunteer for the taxable year 3
769		-	eligible for the subtraction modification under this subsection if the individual: 4
770		-
771		-	(iii) 3. is a member of [the National Guard or other] A reserve 5
772		-	component [of the United States armed forces who has been ordered into active military 6
773		-	service and] who serves on OFFICIAL active duty [in the armed forces of the United States] 7
774		-	ORDERS during the taxable year; or 8
775		-
776		-	(4) The amount of the subtraction under paragraph (2) of this subsection is 9
777		-	equal to $7,000. 10
778		-
779		-	13–908. 11
780		-
781		-	(b) (1) IN THIS SUBSECTION , “PUBLIC HEALTH EMERGE NCY” INCLUDES: 12
782		-
783		-	(I) A NATIONAL EMERGENCY DECLARED BY THE PRESIDENT OF 13
784		-	THE UNITED STATES UNDER THE NATIONAL EMERGENCIES ACT; 14
785		-
786		-	(II) AN EMERGENCY OR MAJO R DISASTER DECLARED BY THE 15
787		-	PRESIDENT OF THE UNITED STATES UNDER THE ROBERT T. STAFFORD DISASTER 16
788		-	RELIEF AND EMERGENCY ASSISTANCE ACT; 17
789		-
790		-	(III) A PUBLIC HEALTH EMER GENCY DE CLARED BY THE 18
791		-	SECRETARY OF HEALTH AND HUMAN SERVICES UNDER 42 U.S.C. § 247D; AND 19
792		-
793		-	(IV) A CATASTROPHIC HEALT H EMERGENCY DECLARED BY THE 20
794		-	GOVERNOR UNDER § 14–3A–02 OF THE PUBLIC SAFETY ARTICLE. 21
795		-
796		-	[(1)] (2) The income tax imposed under this article shall be abated in the 22
797		-	case of any individual: 23
798		-
799		-	(i) who dies while in active service as a member of the [armed forces 24
800		-	of the United States] UNIFORMED SERVICES , if such death occurs while serving in a 25
801		-	combat zone OR A PUBLIC HEALTH E MERGENCY RESPONSE AR EA or as a result of 26
802		-	wounds, disease, or injury incurred while so serving; or 27
803		-
804		-	(ii) who dies while a [military] MEMBER OF THE UNIFOR MED 28
805		-	SERVICES or civilian employee of the United States, if such death occurs as a result of 29
806		-	wounds, DISEASE, or injury incurred while the individual was a [military] MEMBER OF 30
807		-	THE UNIFORMED SERVIC ES or civilian employee of the United States and which were 31
808		-	incurred outside the United States in A PUBLIC HEALTH EMER GENCY RESPONSE OR a 32
809		-	terroristic or military action. 33 18 HOUSE BILL 691
810		-
811		-
812		-
813		-	[(2)] (3) The abatement of tax shall have the same effect and shall apply 1
814		-	to the same taxable years as provided under § 692 of the Internal Revenue Code. 2
815		-
816		-	SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 3
	624	+	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Ma ryland read 3
817	625		as follows: 4
818	626
819		-	Article – Tax – ~~Property~~ 5
	627	+	Article – Tax – General 5
820	628
821		-	1–101. 6
	629	+	10–101. 6
822	630
823		-	(a) In this ~~article~~ the following words have the meanings indicated. 7
	631	+	(a) In this title the following words have the meanings indicated. 7
824	632
825	633		(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 8
826	634		GOVERNMENT ARTICLE. 9
827	635
828		-	(A–2) “ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF 10
829		-	THE STATE GOVERNMENT ARTICLE. 11
	636	+	10–207. 10
830	637
831		-	(HH–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 12
832		-	OF THE STATE GOVERNMENT ARTICLE. 13
	638	+	(a) To the extent included in federal adjusted gross income, the amounts under 11
	639	+	this section are subtracted from the federal adjusted gross income of a resident to determine 12
	640	+	Maryland adjusted gross income. 13
833	641
834		-	(~~JJ–~~1) ~~“SERVICE MEMBER ” HAS THE MEANING STAT ED~~ IN ~~§ 9–901 OF~~ THE 14
835		-	~~STATE GOVERNMENT ARTICLE~~. 15
	642	+	(p) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 14
	643	+	MEANINGS INDICATED . 15
836	644
837		-	(~~OO–1~~) “~~UNIFORMED SERVICES~~ ” ~~HAS THE MEANING STAT ED IN § 9–901~~ 16
838		-	~~OF THE STATE GOVERNMENT ARTICLE~~. 17
	645	+	(II) “MILITARY PAY” MEANS PAY RECEIVED A S A RESULT OF 16
	646	+	MILITARY SERVICE . 17
839	647
840		-	(RR) “~~VETERAN~~” HAS THE MEANING STAT ED IN ~~§ 9–901 OF THE STATE~~ 18
841		-	~~GOVERNMENT ARTICLE~~. 19
	648	+	(III) “MILITARY SERVICE ” HAS THE MEANING STAT ED IN 18
	649	+	SUBSECTION (Q)(1) OF THIS SECTION. 19
842	650
843		-	7–208. 20
	651	+	(2) The subtraction under subsection (a) of this section includes the first 20
	652	+	$15,000 of military pay that is: 21
	653	+
	654	+	(i) received by an individual who is in active MILITARY service [of 22
	655	+	any branch of the armed forces]; and 23
	656	+
	657	+	(ii) attributable to military service of the individual outside the 24
	658	+	United States. 25
	659	+
	660	+	[(2)] (3) The amount of the subtraction under paragraph [(1)] (2) of this 26
	661	+	subsection: 27
	662	+
	663	+	(i) is reduced dollar for dollar in the amount by which military pay 28
	664	+	received by the individual exceeds $15,000; and 29
	665	+	HOUSE BILL 691 15
	666	+
	667	+
	668	+	(ii) is reduced to zero if the amount of military pay received by the 1
	669	+	individual exceeds $30,000. 2
	670	+
	671	+	(q) (1) (i) In this subsection the following words have the meanings 3
	672	+	indicated. 4
	673	+
	674	+	(ii) “ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF 5
	675	+	THE STATE GOVERNMENT ARTICLE. 6
	676	+
	677	+	(III) “Military retirement income” means retirement income , 7
	678	+	including death benefits, received as a result of military service. 8
	679	+
	680	+	[(iii)] (IV) “Military service” means: 9
	681	+
	682	+	1. induction into the armed forces [of the United States] for 10
	683	+	training and service under the Selective Training and Service Act of 1940 or a subsequent 11
	684	+	act of a similar nature; 12
	685	+
	686	+	2. membership in a reserve component [of the armed forces 13
	687	+	of the United States]; 14
	688	+
	689	+	3. membership in an active component of the armed forces 15
	690	+	[of the United States]; OR 16
	691	+
	692	+	4. [membership in the Maryland National Guard; or 17
	693	+
	694	+	5.] active duty with the commissioned corps of the Public 18
	695	+	Health Service, the National Oceanic and Atmospheric Administration, or the Coast and 19
	696	+	Geodetic Survey. 20
	697	+
	698	+	(2) The subtraction under subsection (a) of this section includes: 21
	699	+
	700	+	(i) if, on the last day of the taxable year, the individual is under the 22
	701	+	age of 55 years, the first $12,500 of military retirement income received by an individual 23
	702	+	during the taxable year; and 24
	703	+
	704	+	(ii) if, on the last day of the taxable year, the individual is at least 55 25
	705	+	years old, the first $20,000 of military retirement income received by an individual during 26
	706	+	the taxable year. 27
	707	+
	708	+	10–208. 28
	709	+
	710	+	(a) In addition to the modification under § 10–207 of this subtitle, the amounts 29
	711	+	under this section are subtracted from the federal adjusted gross income of a resident to 30
	712	+	determine Maryland adjusted gross income. 31
	713	+	16 HOUSE BILL 691
	714	+
	715	+
	716	+	(i–1) (2) The subtraction under subsection (a) of this section includes an amount 1
	717	+	equal to the amount specified in paragraph (4) of this subsection if an individual is a 2
	718	+	qualifying public safety volunteer for the taxable year, as determined under paragraph (3) 3
	719	+	of this subsection. 4
	720	+
	721	+	(3) An individual is a qualifying public safety volunteer for the taxable year 5
	722	+	eligible for the subtraction modification under this subsection if the individual: 6
	723	+
	724	+	(iii) 3. is a member of [the National Guard or other] A reserve 7
	725	+	component [of the United States armed forces who has been ordered into active military 8
	726	+	service and] who serves on OFFICIAL active duty [in the armed forces of the United States] 9
	727	+	ORDERS during the taxable year; or 10
	728	+
	729	+	(4) The amount of the subtraction under paragraph (2) of this subsection is 11
	730	+	equal to $7,000. 12
	731	+
	732	+	13–908. 13
	733	+
	734	+	(b) (1) IN THIS SUBSECTION , “PUBLIC HEALTH EMERGE NCY” INCLUDES: 14
	735	+
	736	+	(I) A NATIONAL EMERGENCY DECLARED BY THE PRESIDENT OF 15
	737	+	THE UNITED STATES UNDER THE NATIONAL EMERGENCIES ACT; 16
	738	+
	739	+	(II) AN EMERGENCY OR MAJO R DISASTER DECLARED BY THE 17
	740	+	PRESIDENT OF THE UNITED STATES UNDER THE ROBERT T. STAFFORD DISASTER 18
	741	+	RELIEF AND EMERGENCY ASSISTANCE ACT; 19
	742	+
	743	+	(III) A PUBLIC HEALTH EMER GENCY DECLARED BY TH E 20
	744	+	SECRETARY OF HEALTH AND HUMAN SERVICES UNDER 42 U.S.C. § 247D; AND 21
	745	+
	746	+	(IV) A CATASTROPHIC HEALT H EMERGENCY DECLARED BY THE 22
	747	+	GOVERNOR UNDER § 14–3A–02 OF THE PUBLIC SAFETY ARTICLE. 23
	748	+
	749	+	[(1)] (2) The income tax imposed under this article shall be abated in the 24
	750	+	case of any individual: 25
	751	+
	752	+	(i) who dies while in active service as a member of the [armed forces 26
	753	+	of the United States] UNIFORMED SERVICES , if such death occurs while serving in a 27
	754	+	combat zone OR A PUBLIC HEALTH E MERGENCY RESPONSE AR EA or as a result of 28
	755	+	wounds, disease, or injury incurred while so serving; or 29
	756	+
	757	+	(ii) who dies while a [military] MEMBER OF THE UNIFOR MED 30
	758	+	SERVICES or civilian employee of the United States, if such death occurs as a result of 31
	759	+	wounds, DISEASE, or injury incurred while the individual was a [military] MEMBER OF 32
	760	+	THE UNIFORMED SERVIC ES or civilian employee of the United States and which were 33 HOUSE BILL 691 17
	761	+
	762	+
	763	+	incurred outside the United States in A PUBLIC HEALTH EMER GENCY RESPONSE OR a 1
	764	+	terroristic or military action. 2
	765	+
	766	+	[(2)] (3) The abatement of tax shall have the same effect and shall apply 3
	767	+	to the same taxable years as provided under § 692 of the Internal Revenue Code. 4
	768	+
	769	+	SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 5
	770	+	as follows: 6
	771	+
	772	+	Article – Tax – Property 7
	773	+
	774	+	1–101. 8
	775	+
	776	+	(a) In this article the following words have the meanings indicated. 9
	777	+
	778	+	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 10
	779	+	GOVERNMENT ARTICLE. 11
	780	+
	781	+	(A–2) “ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF 12
	782	+	THE STATE GOVERNMENT ARTICLE. 13
	783	+
	784	+	(HH–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 14
	785	+	OF THE STATE GOVERNMENT ARTICLE. 15
	786	+
	787	+	(JJ–1) “SERVICE MEMBER ” HAS THE MEANING STATED IN § 9–901 OF THE 16
	788	+	STATE GOVERNMENT ARTICLE. 17
	789	+
	790	+	(OO–1) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 18
	791	+	OF THE STATE GOVERNMENT ARTICLE. 19
	792	+
	793	+	(RR) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 20
	794	+	GOVERNMENT ARTICLE. 21
	795	+
	796	+	7–208. 22
	797	+
	798	+	(a) (1) In this section the following words have the meanings indicated. 23
	799	+
	800	+	(2) “Disabled active duty service member” means an [individual in active 24
	801	+	service of the military, naval, or air service as defined in 38 U.S.C. § 101] ACTIVE SERVICE 25
	802	+	MEMBER who has a service connected physical disability that: 26
	803	+
	804	+	(i) is reasonably certain to continue for the life of the service 27
	805	+	member; and 28
	806	+
	807	+	(ii) was not caused or incurred by misconduct of the service member. 29 18 HOUSE BILL 691
	808	+
	809	+
	810	+
	811	+	(3) (i) “Disabled veteran” means an individual who: 1
	812	+
	813	+	1. is [honorably discharged or released under honorable 2
	814	+	circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101] A 3
	815	+	VETERAN; and 4
	816	+
	817	+	2. has been declared by the U.S. Department of Veterans 5
	818	+	Affairs to have a permanent 100% service connected disability that results from blindness 6
	819	+	or other disabling cause that: 7
	820	+
	821	+	A. is reasonably certain to continue for the life of the veteran; 8
	822	+	and 9
	823	+
	824	+	B. was not caused or incurred by misconduct of the veteran. 10
	825	+
	826	+	(ii) “Disabled veteran” includes an individual who qualifies 11
	827	+	posthumously for a 100% service connected disability. 12
	828	+
	829	+	(b) Except as provided in subsection (e) of this section, a dwelling house is exempt 13
	830	+	from property tax if: 14
	831	+
	832	+	(1) the dwelling house is owned by: 15
	833	+
	834	+	(i) a disabled active duty service member; 16
	835	+
	836	+	(ii) a disabled veteran; 17
	837	+
	838	+	(iii) a surviving spouse of an individual who died in the line of duty, 18
	839	+	if: 19
	840	+
	841	+	1. the dwelling house was owned by the individual at the 20
	842	+	time of the individual’s death; 21
	843	+
	844	+	2. the dwelling house was acquired by the surviving spouse 22
	845	+	within 2 years of the individual’s death, if the individual or the surviving spouse was 23
	846	+	domiciled in the State as of the date of the individual’s death; or 24
	847	+
	848	+	3. the dwelling house was acquired after the surviving 25
	849	+	spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 26
	850	+	to the extent of the previous exemption; or 27
	851	+
	852	+	(iv) a surviving spouse of a disabled veteran who meets the 28
	853	+	requirements of subsection (c) of this section; and 29
	854	+
	855	+	(2) the application requirements of subsection (d) of this section are met. 30
	856	+	HOUSE BILL 691 19
	857	+
	858	+
	859	+	9–102. 1
	860	+
	861	+	(a) (1) In this section the following words have the meanings indicated. 2
	862	+
	863	+	(9) “Renter” means an individual, who during the calendar year for which 3
	864	+	the property tax relief under this section is sought, actually occupies a dwelling in which 4
	865	+	the individual has a leasehold interest and who: 5
	866	+
	867	+	(ii) has been found permanently and totally disabled and has 6
	868	+	qualified for benefits under: 7
	869	+
	870	+	3. any federal act for SERVICE members [of the United 8
	871	+	States armed forces]; or 9
	872	+
	873	+	(b) There is a property tax relief program for any renter. 10
	874	+
	875	+	(h) (1) The property tax relief that a renter may receive under this section is 11
	876	+	the assumed property tax on real property less a percentage of the combined income of the 12
	877	+	renter. 13
	878	+
	879	+	(2) The percentage is: 14
	880	+
	881	+	(i) 0% of the 1st $4,000 of combined income; 15
	882	+
	883	+	(ii) 2.5% of the 2nd $4,000 of combined income; and 16
	884	+
	885	+	(iii) 5.5% of the combined income over $8,000. 17
	886	+
	887	+	9–219. 18
	888	+
	889	+	(a) The Mayor and City Council of Baltimore City or the governing body of a 19
	890	+	county or of a municipal corporation may grant, by law, a property tax credit against the 20
	891	+	county or municipal corporation property tax imposed on rental dwellings of owners who 21
	892	+	provide reduced rents for any tenant who: 22
	893	+
	894	+	(2) has been found permanently and totally disabled and has qualified for 23
	895	+	benefits under: 24
	896	+
	897	+	(iii) any federal act for SERVICE members [of the United States 25
	898	+	armed forces]; or 26
	899	+
	900	+	9–258. 27
	901	+
	902	+	(a) (1) In this section the following words have the meanings indicated. 28
	903	+
	904	+	(2) “Dwelling” has the meaning stated in § 9–105 of this title. 29
	905	+	20 HOUSE BILL 691
	906	+
	907	+
	908	+	(3) “Eligible individual” means: 1
	909	+
	910	+	(ii) an individual who is at least 65 years old and is a retired 2
	911	+	SERVICE member [of the uniformed services of the United States as defined in 10 U.S.C. § 3
	912	+	101, the military reserves, or the National Guard]; 4
	913	+
	914	+	(iii) a surviving spouse, who is at least 65 years old and has not 5
	915	+	remarried, of a retired SERVICE member [of the uniformed services of the United States 6
	916	+	as defined in 10 U.S.C. § 101, the military reserves, or the National Guard]; 7
	917	+
	918	+	(iv) an individual who: 8
	919	+
	920	+	1. is an active duty, retired, or honorably discharged 9
	921	+	SERVICE member [of the uniformed services of the United States as defined in 10 U.S.C. § 10
	922	+	101, the military reserves, or the National Guard]; and 11
	923	+
	924	+	2. has a service–connected disability as defined in a local law 12
	925	+	enacted under this section; or 13
	926	+
	927	+	(v) a surviving spouse of an individual described under item (iv) of 14
	928	+	this paragraph who has not remarried. 15
	929	+
	930	+	(b) The Mayor and City Council of Baltimore City or the governing body of a 16
	931	+	county or municipal corporation may grant, by law, a property tax credit under this section 17
	932	+	against the county or municipal corporation property tax imposed on the dwelling of an 18
	933	+	eligible individual. 19
	934	+
	935	+	9–265. 20
844	936
845	937		(a) (1) In this section the following words have the meanings indicated. 21
846	938
847		-	(2) “Disabled active duty service member” means an [individual in active 22
848		-	service of the military, naval, or air service as defined in 38 U.S.C. § 101] ACTIVE SERVICE 23
849		-	MEMBER who has a service connected physical disability that: 24
	939	+	(2) “Disabled veteran” means an individual who: 22
850	940
851		-	(i) is reasonably certain to continue for the life of the service 25
852		-	member; and 26
	941	+	(i) is [honorably discharged or released under honorable 23
	942	+	circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101] A 24
	943	+	VETERAN; and 25
853	944
854		-	(ii) was not caused or incurred by misconduct of the service member. 27
	945	+	(ii) 1. has been declared by the U.S. Department of Veterans 26
	946	+	Affairs to have a permanent service–connected disability of at least 50% that results from 27
	947	+	blindness or any other disabling cause that: 28
855	948
856		-	~~(3) (i) “Disabled~~ veteran~~” means an individual who: 28~~
857		-	~~HOUSE BILL 691 19~~
	949	+	A. is reasonably certain to continue for the life of the veteran; 29
	950	+	and 30
858	951
	952	+	B. was not caused or incurred by misconduct of the veteran; 31
	953	+	or 32 HOUSE BILL 691 21
859	954
860		-	1. is [honorably discharged or released under honorable 1
861		-	circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101] A 2
862		-	VETERAN; and 3
863		-
864		-	2. has been declared by the U.S. Department of Veterans 4
865		-	Affairs to have a permanent 100% service connected disability that results from blindness 5
866		-	or other disabling cause that: 6
867		-
868		-	A. is reasonably certain to continue for the life of the veteran; 7
869		-	and 8
870		-
871		-	B. was not caused or incurred by misconduct of the veteran. 9
872		-
873		-	(ii) “Disabled veteran” includes an individual who qualifies 10
874		-	posthumously for a 100% service connected disability. 11
875		-
876		-	(b) Except as provided in subsection (e) of this section, a dwelling house is exempt 12
877		-	from property tax if: 13
878		-
879		-	(1) the dwelling house is owned by: 14
880		-
881		-	(i) a disabled active duty service member; 15
882		-
883		-	(ii) a disabled veteran; 16
884		-
885		-	(iii) a surviving spouse of an individual who died in the line of duty, 17
886		-	if: 18
887		-
888		-	1. the dwelling house was owned by the individual at the 19
889		-	time of the individual’s death; 20
890		-
891		-	2. the dwelling house was acquired by the surviving spouse 21
892		-	within 2 years of the individual’s death, if the individual or the surviving spouse was 22
893		-	domiciled in the State as of the date of the individual’s death; or 23
894		-
895		-	3. the dwelling house was acquired after the surviving 24
896		-	spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 25
897		-	to the extent of the previous exemption; or 26
898		-
899		-	(iv) a surviving spouse of a disabled veteran who meets the 27
900		-	requirements of subsection (c) of this section; and 28
901		-
902		-	(2) the application requirements of subsection (d) of this section are met. 29
903		-
904		-	9–102. 30
905		-
906		-	(a) (1) In this section the following words have the meanings indicated. 31 20 HOUSE BILL 691
907		-
908		-
909		-
910		-	(9) “Renter” means an individual, who during the calendar year for which 1
911		-	the property tax relief under this section is sought, actually occupies a dwelling in which 2
912		-	the individual has a leasehold interest and who: 3
913		-
914		-	(ii) has been found permanently and totally disabled and has 4
915		-	qualified for benefits under: 5
916		-
917		-	3. any federal act for SERVICE members [of the United 6
918		-	States armed forces]; or 7
919		-
920		-	(b) There is a property tax relief program for any renter. 8
921		-
922		-	(h) (1) The property tax relief that a renter may receive under this section is 9
923		-	the assumed property tax on real property less a percentage of the combined income of the 10
924		-	renter. 11
925		-
926		-	(2) The percentage is: 12
927		-
928		-	(i) 0% of the 1st $4,000 of combined income; 13
929		-
930		-	(ii) 2.5% of the 2nd $4,000 of combined income; and 14
931		-
932		-	(iii) 5.5% of the combined income over $8,000. 15
933		-
934		-	9–219. 16
935		-
936		-	(a) The Mayor and City Council of Baltimore City or the governing body of a 17
937		-	county or of a municipal corporation may grant, by law, a property tax credit against the 18
938		-	county or municipal corporation property tax imposed on rental dwellings of owners who 19
939		-	provide reduced rents for any tenant who: 20
940		-
941		-	(2) has been found permanently and totally disabled and has qualified for 21
942		-	benefits under: 22
943		-
944		-	(iii) any federal act for SERVICE members [of the United States 23
945		-	armed forces]; or 24
946		-
947		-	9–258. 25
948		-
949		-	(a) (1) In this section the following words have the meanings indicated. 26
950		-
951		-	(2) “Dwelling” has the meaning stated in § 9–105 of this title. 27
952		-
953		-	(3) “Eligible individual” means: 28
954		-	HOUSE BILL 691 21
955		-
956		-
957		-	(ii) an individual who is at least 65 years old and is a retired 1
958		-	SERVICE member [of the uniformed services of the United States as defined in 10 U.S.C. § 2
959		-	101, the military reserves, or the National Guard]; 3
960		-
961		-	(iii) a surviving spouse, who is at least 65 years old and has not 4
962		-	remarried, of a retired SERVICE member [of the uniformed services of the United States 5
963		-	as defined in 10 U.S.C. § 101, the military reserves, or the National Guard]; 6
964		-
965		-	(iv) an individual who: 7
966		-
967		-	1. is an active duty, retired, or honorably discharged 8
968		-	SERVICE member [of the uniformed services of the United States as defined in 10 U.S.C. § 9
969		-	101, the military reserves, or the National Guard]; and 10
970		-
971		-	2. has a service–connected disability as defined in a local law 11
972		-	enacted under this section; or 12
973		-
974		-	(v) a surviving spouse of an individual described under item (iv) of 13
975		-	this paragraph who has not remarried. 14
976		-
977		-	(b) The Mayor and City Council of Baltimore City or the governing body of a 15
978		-	county or municipal corporation may grant, by law, a property tax credit under this section 16
979		-	against the county or municipal corporation property tax imposed on the dwelling of an 17
980		-	eligible individual. 18
981		-
982		-	9–265. 19
983		-
984		-	(a) (1) In this section the following words have the meanings indicated. 20
985		-
986		-	(2) “Disabled veteran” means an individual who: 21
987		-
988		-	(i) is [honorably discharged or released under honorable 22
989		-	circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101] A 23
990		-	VETERAN; and 24
991		-
992		-	(ii) 1. has been declared by the U.S. Department of Veterans 25
993		-	Affairs to have a permanent service–connected disability of at least 50% that results from 26
994		-	blindness or any other disabling cause that: 27
995		-
996		-	A. is reasonably certain to continue for the life of the veteran; 28
997		-	and 29
998		-
999		-	B. was not caused or incurred by misconduct of the veteran; 30
1000		-	or 31
1001		-	22 HOUSE BILL 691
1002	955
1003	956
1004	957		2. has been declared by the U.S. Department of Veterans 1
1005	958		Affairs to have a nonpermanent service–connected disability of 100% that results from 2
1006	959		blindness or any other disabling cause that was not caused or incurred by misconduct of 3
1007	960		the veteran. 4
1008	961
1009	962		(3) “Dwelling house”: 5
1010	963
1011	964		(i) means real property that is: 6
1012	965
1013	966		1. the legal residence of a disabled veteran; and 7
1014	967
1015	968		2. occupied by not more than two families; and 8
1016	969
1017	970		(ii) includes the lot or curtilage and structures necessary to use the 9
1018	971		real property as a residence. 10
1019	972
1020	973		(b) The Mayor and City Council of Baltimore City or the governing body of a 11
1021	974		county or municipal corporation may grant, by law, a property tax credit under this section 12
1022	975		against the county or municipal corporation property tax imposed on a dwelling house if: 13
1023	976
1024	977		(1) the dwelling house is owned by a disabled veteran; 14
1025	978
1026	979		(2) the disabled veteran’s federal adjusted gross income for the 15
1027	980		immediately preceding taxable year does not exceed $100,000; and 16
1028	981
1029	982		(3) the application requirements of subsection (d) of this section are met. 17
1030	983
1031	984		10–204. 18
1032	985
1033	986		(a) Notwithstanding Subtitle 1 of this title, the governing body of a county may 19
1034	987		authorize, by law, a payment deferral of county property tax for residential real property 20
1035	988		occupied as the principal residence of the owner. 21
1036	989
1037	990		(b) An owner is eligible for a payment deferral under subsection (a) of this section 22
1038	991		if the owner or at least 1 of the owners: 23
1039	992
1040	993		(1) has resided in the dwelling for a period of at least 5 consecutive years; 24
1041	994
1042	995		(2) (ii) has been found permanently and totally disabled and has 25
1043	996		qualified for benefits under: 26
1044	997
1045	998		3. any federal act for SERVICE members [of the United 27
1046	999		States armed forces]; or 28
1047	1000
1048	1001		(3) meets the income eligibility requirements determined under subsection 29
1049		-	(c) of this section. 30
1050		-	~~HOUSE BILL 691 23~~
	1002	+	(c) of this section. 30 22 HOUSE BILL 691
	1003	+
1051	1004
1052	1005
1053	1006		10–204.2. 1
1054	1007
1055	1008		(a) Notwithstanding Subtitle 1 of this title, the governing body of a municipal 2
1056	1009		corporation may authorize, by law, a payment deferral of municipal corporation property 3
1057	1010		tax for residential real property occupied as the principal residence of the owner. 4
1058	1011
1059	1012		(b) An owner is eligible for a payment deferral under subsection (a) of this section 5
1060	1013		if the owner or at least 1 of the owners: 6
1061	1014
1062	1015		(1) has resided in the dwelling for a period of at least 5 consecutive years; 7
1063	1016
1064	1017		(2) (ii) has been found permanently and totally disabled and has 8
1065	1018		qualified for benefits under: 9
1066	1019
1067	1020		3. any federal act for SERVICE members [of the United 10
1068	1021		States armed forces]; or 11
1069	1022
1070	1023		(3) meets the income eligibility requirements determined under subsection 12
1071	1024		(c) of this section. 13
1072	1025
1073	1026		SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 14
1074	1027		applicable to all taxable years beginning after December 31, 2024. 15
1075	1028
1076	1029		SECTION 5. AND BE IT FURTHER ENACTED, That Section 3 of this Act shall be 16
1077	1030		applicable to all taxable years beginning after June 30, 2025. 17
1078	1031
1079	1032		SECTION 6. AND BE IT FURTHER ENACTED, That this Act shall take effect July 18
1080	1033		1, 2025. 19
1081	1034
1082		-
1083		-
1084		-
1085		-	Approved:
1086		-	________________________________________________________________________________
1087		-	Governor.
1088		-	________________________________________________________________________________
1089		-	Speaker of the House of Delegates.
1090		-	________________________________________________________________________________
1091		-	President of the Senate.