EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
*hb0815*
HOUSE BILL 815
Q3 5lr2744
HB 626/24 – W&M CF SB 419
By: Delegate Stein
Introduced and read first time: January 29, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Income Tax – Subtraction Modification – Public Safety Volunteers 2
FOR the purpose of increasing the amount of a subtraction modification under the 3
Maryland income tax for an individual who is a qualifying public safety volunteer 4
beginning in a certain taxable year; and generally relating to a subtraction 5
modification under the Maryland income tax for qualifying public safety volunteers. 6
BY repealing and reenacting, without amendments, 7
Article – Tax – General 8
Section 10–208(a) 9
Annotated Code of Maryland 10
(2022 Replacement Volume and 2024 Supplement) 11
BY repealing and reenacting, with amendments, 12
Article – Tax – General 13
Section 10–208(i–1) 14
Annotated Code of Maryland 15
(2022 Replacement Volume and 2024 Supplement) 16
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
That the Laws of Maryland read as follows: 18
Article – Tax – General 19
10–208. 20
(a) In addition to the modification under § 10–207 of this subtitle, the amounts 21
under this section are subtracted from the federal adjusted gross income of a resident to 22
determine Maryland adjusted gross income. 23
2 HOUSE BILL 815
(i–1) (1) (i) In this subsection the following words have the meanings 1
indicated. 2
(ii) “Public safety organization” means: 3
1. a bona fide Maryland police agency; 4
2. a bona fide Maryland fire, rescue, or emergency medical 5
services organization; 6
3. an auxiliary organization of a bona fide Maryland fire, 7
rescue, or emergency medical services organization; 8
4. the United States Coast Guard Auxiliary; 9
5. the Maryland Defense Force; or 10
6. the Maryland Civil Air Patrol. 11
(iii) “Public safety volunteer” means a member of a public safety 12
organization. 13
(2) The subtraction under subsection (a) of this section includes an amount 14
equal to the amount specified in paragraph (4) of this subsection if an individual is a 15
qualifying public safety volunteer for the taxable year, as determined under paragraph (3) 16
of this subsection. 17
(3) An individual is a qualifying public safety volunteer for the taxable year 18
eligible for the subtraction modification under this subsection if the individual: 19
(i) is an active member of a public safety organization; 20
(ii) serves the public safety organization in a volunteer capacity 21
without compensation, except nominal expenses or meals; 22
(iii) 1. qualifies for active status during the taxable year under: 23
A. a police auxiliary or reserve volunteer program approved 24
by the Maryland Police Training and Standards Commission in conjunction with the 25
Maryland Association of Counties and the Maryland Municipal League that includes 26
uniform systems for qualification and record keeping, if the program is incorporated into 27
the police agency’s rules and regulations; 28
B. a volunteer fire, rescue, or emergency medical services 29
personnel or auxiliary length of service award program operated by a county or municipal 30
corporation of the State, if the length of service award program requires for active status 31 HOUSE BILL 815 3
qualification a minimum of 50 points per year and that points be earned in at least two 1
different categories; or 2
C. a point system established by a county or municipal 3
corporation that does not operate a volunteer fire, rescue, or emergency medical services 4
personnel or auxiliary length of service award program or by the United States Coast Guard 5
Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active 6
members of a volunteer fire, rescue, or emergency medical services organization or 7
auxiliary organization, if the point system requires for active status qualification a 8
minimum of 50 points per year and that points be earned in at least two different categories; 9
2. has maintained active status for at least 25 years under: 10
A. a police auxiliary or reserve volunteer program; or 11
B. a volunteer fire, rescue, or emergency medical services 12
personnel or auxiliary length of service award program or a point system established in 13
lieu of a length of service award program; 14
3. is a member of the National Guard or other reserve 15
component of the United States armed forces who has been ordered into active military 16
service and who serves on active duty in the armed forces of the United States during the 17
taxable year; or 18
4. is a civilian or a member of the Merchant Marine on 19
assignment in support of the armed forces of the United States during the taxable year in 20
an area designated as a combat zone by executive order of the President; and 21
(iv) will have been an active member of a public safety organization 22
for at least 36 months during the last 10 calendar years by December 31 of the taxable year. 23
(4) The amount of the subtraction under paragraph (2) of this subsection is 24
equal to: 25
(I) $7,000 FOR A TAXABLE YEAR B EGINNING AFTER DECEMBER 26
31, 2023, BUT BEFORE JANUARY 1, 2025; AND 27
(II) $10,000 FOR A TAXABLE YEAR B EGINNING AFTER 28
DECEMBER 31, 2024. 29
(5) (i) Each police agency shall: 30
1. maintain a record of the activities of each member of a 31
police auxiliary or reserve during the calendar year; 32
4 HOUSE BILL 815
2. provide each member a report by February 15 of the 1
following year indicating that the member qualified during the preceding calendar year; 2
and 3
3. provide a report that includes the names, Social Security 4
numbers, and a certification that the individual qualified for the subtraction modification 5
under this section. 6
(ii) Each fire, rescue, or emergency medical services organization or 7
auxiliary organization shall: 8
1. maintain a record of the points earned by each individual 9
during each calendar year; 10
2. provide each member a report identifying the number of 11
points earned in each category by February 15 of the following year; and 12
3. provide a report that includes the names, Social Security 13
numbers, and points earned by those members qualifying for the subtraction modification 14
under this subsection to the Maryland State [Firemen’s] FIREFIGHTERS Association by 15
May 1 of the following year. 16
(iii) An individual may not qualify for the subtraction under this 17
subsection based on membership in the United States Coast Guard Auxiliary, the Maryland 18
Defense Force, or the Maryland Civil Air Patrol unless the United States Coast Guard 19
Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol: 20
1. maintains a record of the points earned by each individual 21
during each calendar year; 22
2. provides each member a report identifying the number of 23
points earned in each category by February 15 of the following year; and 24
3. provides a report that includes the names, Social Security 25
numbers, and points earned by those members qualifying for the subtraction modification 26
under this subsection to the Comptroller on or before October 1 of each year. 27
(6) To qualify for the subtraction modification under this subsection, an 28
individual shall attach to the individual’s income tax return a copy of the report provided 29
by the public safety organization under paragraph (5) of this subsection. 30
(7) (i) On or before October 1 each year, each bona fide Maryland police 31
agency shall submit to the Department of Public Safety and Correctional Services and the 32
Office of the Comptroller a report listing the names and Social Security numbers of 33
individuals who qualified for the subtraction modification under this subsection for the 34
preceding taxable year. 35
HOUSE BILL 815 5
(ii) On or before October 1 of each year, the Maryland State 1
[Firemen’s] FIREFIGHTERS Association shall submit to the Department of Public Safety 2
and Correctional Services and the Office of the Comptroller a report stating the 3
participation in the point system by the various local subdivisions with the names and 4
Social Security numbers of individuals who qualified for the subtraction modification under 5
this subsection for the preceding taxable year. 6
(8) (i) A person may not knowingly make or cause any false statement 7
or report to be made in any application or in any document required under this subsection. 8
(ii) Any person who violates or attempts to violate any provision of 9
subparagraph (i) of this paragraph shall be subject to a fine of $1,000. 10
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 11
1, 2025. 12