Maryland 2025 Regular Session

Maryland House Bill HB815 Compare Versions

Only one version of the bill is available at this time.

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	5	hb0815
6	6
7	7	HOUSE BILL 815
8	8	Q3 5lr2744
9	9	HB 626/24 – W&M CF SB 419
10	10	By: Delegate Stein
11	11	Introduced and read first time: January 29, 2025
12	12	Assigned to: Ways and Means
13	13
14	14	A BILL ENTITLED
15	15
16	16	AN ACT concerning 1
17	17
18	18	Income Tax – Subtraction Modification – Public Safety Volunteers 2
19	19
20	20	FOR the purpose of increasing the amount of a subtraction modification under the 3
21	21	Maryland income tax for an individual who is a qualifying public safety volunteer 4
22	22	beginning in a certain taxable year; and generally relating to a subtraction 5
23	23	modification under the Maryland income tax for qualifying public safety volunteers. 6
24	24
25	25	BY repealing and reenacting, without amendments, 7
26	26	Article – Tax – General 8
27	27	Section 10–208(a) 9
28	28	Annotated Code of Maryland 10
29	29	(2022 Replacement Volume and 2024 Supplement) 11
30	30
31	31	BY repealing and reenacting, with amendments, 12
32	32	Article – Tax – General 13
33	33	Section 10–208(i–1) 14
34	34	Annotated Code of Maryland 15
35	35	(2022 Replacement Volume and 2024 Supplement) 16
36	36
37	37	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
38	38	That the Laws of Maryland read as follows: 18
39	39
40	40	Article – Tax – General 19
41	41
42	42	10–208. 20
43	43
44	44	(a) In addition to the modification under § 10–207 of this subtitle, the amounts 21
45	45	under this section are subtracted from the federal adjusted gross income of a resident to 22
46	46	determine Maryland adjusted gross income. 23
47	47	2 HOUSE BILL 815
48	48
49	49
50	50	(i–1) (1) (i) In this subsection the following words have the meanings 1
51	51	indicated. 2
52	52
53	53	(ii) “Public safety organization” means: 3
54	54
55	55	1. a bona fide Maryland police agency; 4
56	56
57	57	2. a bona fide Maryland fire, rescue, or emergency medical 5
58	58	services organization; 6
59	59
60	60	3. an auxiliary organization of a bona fide Maryland fire, 7
61	61	rescue, or emergency medical services organization; 8
62	62
63	63	4. the United States Coast Guard Auxiliary; 9
64	64
65	65	5. the Maryland Defense Force; or 10
66	66
67	67	6. the Maryland Civil Air Patrol. 11
68	68
69	69	(iii) “Public safety volunteer” means a member of a public safety 12
70	70	organization. 13
71	71
72	72	(2) The subtraction under subsection (a) of this section includes an amount 14
73	73	equal to the amount specified in paragraph (4) of this subsection if an individual is a 15
74	74	qualifying public safety volunteer for the taxable year, as determined under paragraph (3) 16
75	75	of this subsection. 17
76	76
77	77	(3) An individual is a qualifying public safety volunteer for the taxable year 18
78	78	eligible for the subtraction modification under this subsection if the individual: 19
79	79
80	80	(i) is an active member of a public safety organization; 20
81	81
82	82	(ii) serves the public safety organization in a volunteer capacity 21
83	83	without compensation, except nominal expenses or meals; 22
84	84
85	85	(iii) 1. qualifies for active status during the taxable year under: 23
86	86
87	87	A. a police auxiliary or reserve volunteer program approved 24
88	88	by the Maryland Police Training and Standards Commission in conjunction with the 25
89	89	Maryland Association of Counties and the Maryland Municipal League that includes 26
90	90	uniform systems for qualification and record keeping, if the program is incorporated into 27
91	91	the police agency’s rules and regulations; 28
92	92
93	93	B. a volunteer fire, rescue, or emergency medical services 29
94	94	personnel or auxiliary length of service award program operated by a county or municipal 30
95	95	corporation of the State, if the length of service award program requires for active status 31 HOUSE BILL 815 3
96	96
97	97
98	98	qualification a minimum of 50 points per year and that points be earned in at least two 1
99	99	different categories; or 2
100	100
101	101	C. a point system established by a county or municipal 3
102	102	corporation that does not operate a volunteer fire, rescue, or emergency medical services 4
103	103	personnel or auxiliary length of service award program or by the United States Coast Guard 5
104	104	Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active 6
105	105	members of a volunteer fire, rescue, or emergency medical services organization or 7
106	106	auxiliary organization, if the point system requires for active status qualification a 8
107	107	minimum of 50 points per year and that points be earned in at least two different categories; 9
108	108
109	109	2. has maintained active status for at least 25 years under: 10
110	110
111	111	A. a police auxiliary or reserve volunteer program; or 11
112	112
113	113	B. a volunteer fire, rescue, or emergency medical services 12
114	114	personnel or auxiliary length of service award program or a point system established in 13
115	115	lieu of a length of service award program; 14
116	116
117	117	3. is a member of the National Guard or other reserve 15
118	118	component of the United States armed forces who has been ordered into active military 16
119	119	service and who serves on active duty in the armed forces of the United States during the 17
120	120	taxable year; or 18
121	121
122	122	4. is a civilian or a member of the Merchant Marine on 19
123	123	assignment in support of the armed forces of the United States during the taxable year in 20
124	124	an area designated as a combat zone by executive order of the President; and 21
125	125
126	126	(iv) will have been an active member of a public safety organization 22
127	127	for at least 36 months during the last 10 calendar years by December 31 of the taxable year. 23
128	128
129	129	(4) The amount of the subtraction under paragraph (2) of this subsection is 24
130	130	equal to: 25
131	131
132	132	(I) $7,000 FOR A TAXABLE YEAR B EGINNING AFTER DECEMBER 26
133	133	31, 2023, BUT BEFORE JANUARY 1, 2025; AND 27
134	134
135	135	(II) $10,000 FOR A TAXABLE YEAR B EGINNING AFTER 28
136	136	DECEMBER 31, 2024. 29
137	137
138	138	(5) (i) Each police agency shall: 30
139	139
140	140	1. maintain a record of the activities of each member of a 31
141	141	police auxiliary or reserve during the calendar year; 32
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143	143
144	144
145	145	2. provide each member a report by February 15 of the 1
146	146	following year indicating that the member qualified during the preceding calendar year; 2
147	147	and 3
148	148
149	149	3. provide a report that includes the names, Social Security 4
150	150	numbers, and a certification that the individual qualified for the subtraction modification 5
151	151	under this section. 6
152	152
153	153	(ii) Each fire, rescue, or emergency medical services organization or 7
154	154	auxiliary organization shall: 8
155	155
156	156	1. maintain a record of the points earned by each individual 9
157	157	during each calendar year; 10
158	158
159	159	2. provide each member a report identifying the number of 11
160	160	points earned in each category by February 15 of the following year; and 12
161	161
162	162	3. provide a report that includes the names, Social Security 13
163	163	numbers, and points earned by those members qualifying for the subtraction modification 14
164	164	under this subsection to the Maryland State [Firemen’s] FIREFIGHTERS Association by 15
165	165	May 1 of the following year. 16
166	166
167	167	(iii) An individual may not qualify for the subtraction under this 17
168	168	subsection based on membership in the United States Coast Guard Auxiliary, the Maryland 18
169	169	Defense Force, or the Maryland Civil Air Patrol unless the United States Coast Guard 19
170	170	Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol: 20
171	171
172	172	1. maintains a record of the points earned by each individual 21
173	173	during each calendar year; 22
174	174
175	175	2. provides each member a report identifying the number of 23
176	176	points earned in each category by February 15 of the following year; and 24
177	177
178	178	3. provides a report that includes the names, Social Security 25
179	179	numbers, and points earned by those members qualifying for the subtraction modification 26
180	180	under this subsection to the Comptroller on or before October 1 of each year. 27
181	181
182	182	(6) To qualify for the subtraction modification under this subsection, an 28
183	183	individual shall attach to the individual’s income tax return a copy of the report provided 29
184	184	by the public safety organization under paragraph (5) of this subsection. 30
185	185
186	186	(7) (i) On or before October 1 each year, each bona fide Maryland police 31
187	187	agency shall submit to the Department of Public Safety and Correctional Services and the 32
188	188	Office of the Comptroller a report listing the names and Social Security numbers of 33
189	189	individuals who qualified for the subtraction modification under this subsection for the 34
190	190	preceding taxable year. 35
191	191	HOUSE BILL 815 5
192	192
193	193
194	194	(ii) On or before October 1 of each year, the Maryland State 1
195	195	[Firemen’s] FIREFIGHTERS Association shall submit to the Department of Public Safety 2
196	196	and Correctional Services and the Office of the Comptroller a report stating the 3
197	197	participation in the point system by the various local subdivisions with the names and 4
198	198	Social Security numbers of individuals who qualified for the subtraction modification under 5
199	199	this subsection for the preceding taxable year. 6
200	200
201	201	(8) (i) A person may not knowingly make or cause any false statement 7
202	202	or report to be made in any application or in any document required under this subsection. 8
203	203
204	204	(ii) Any person who violates or attempts to violate any provision of 9
205	205	subparagraph (i) of this paragraph shall be subject to a fine of $1,000. 10
206	206
207	207	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 11
208	208	1, 2025. 12