Maryland 2025 Regular Session

Maryland Senate Bill SB278 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2	2
3	3		EXPLANATION: CAPITALS INDICATE MATTER ADDE D TO EXISTING 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		sb0278
9	6
10	7		SENATE BILL 278
11	8		P1, P6, P4 5lr0759
12		-	CF HB 691
13		-	By: Senators Simonaire, Salling, Jennings, Gallion, Mautz, and Bailey Bailey,
14		-	Benson, Corderman, Guzzone, Hettleman, M. Jackson, King, Lewis Young,
15		-	McCray, Rosapepe, and Zucker Zucker, and Hester
	9	+	CF 5lr2402
	10	+	By: Senators Simonaire, Salling, Jennings, Gallion, Mautz, and Bailey
16	11		Introduced and read first time: January 10, 2025
17	12		Assigned to: Budget and Taxation and Education, Energy, and the Environment
18		-	Committee Report: Favorable with amendments
19		-	Senate action: Adopted with floor amendments
20		-	Read second time: February 24, 2025
21	13
22		-	~~CHAPTER ______~~
	14	+	A BILL ENTITLED
23	15
24	16		AN ACT concerning 1
25	17
26		-	Tax Relief and Pensions ~~State Personnel~~ Equality for Service Members Act 2
	18	+	Tax Relief and Pensions Equality for Service Members Act 2
27	19
28	20		FOR the purpose of establishing rules of interpretation related to the uniformed services; 3
29	21		altering the rule of interpretation for “veteran”; altering the application of certain 4
30	22		provisions of law governing personnel, pensions, and taxation to apply to all 5
31	23		uniformed services, rather than only the armed forces; and generally relating to 6
32	24		veterans and uniformed services. 7
33	25
34	26		BY adding to 8
35	27		Article – General Provisions 9
36	28		Section 1–101.1, 1–101.2, 1–103.1, 1–114.1, 1–114.2, and 1–116 10
37	29		Annotated Code of Maryland 11
38	30		(2019 Replacement Volume and 2024 Supplement) 12
39	31
40	32		BY repealing and reenacting, with amendments, 13
41	33		Article – General Provisions 14
42	34		Section 1–117 15
43	35		Annotated Code of Maryland 16
44	36		(2019 Replacement Volume and 2024 Supplement) 17
45	37
46	38		BY repealing and reenacting, without amendments, 18
47	39		Article – Local Government 19
48		-	Section 1–101(a) 20 2 SENATE BILL 278
	40	+	Section 1–101(a) 20
	41	+	Annotated Code of Maryland 21
	42	+	(2013 Volume and 2024 Supplement) 22
	43	+
	44	+	BY adding to 23
	45	+	Article – Local Government 24
	46	+	Section 1–101(k) and (l) 25
	47	+	Annotated Code of Maryland 26
	48	+	(2013 Volume and 2024 Supplement) 27 2 SENATE BILL 278
49	49
50	50
51		-	Annotated Code of Maryland 1
52		-	(2013 Volume and 2024 Supplement) 2
53	51
54		-	BY ~~adding to 3~~
55		-	Article – Local Government 4
56		-	Section 1–~~101~~(k) and (l) 5
57		-	Annotated Code of Maryland 6
58		-	(2013 Volume and 2024 Supplement) 7
	52	+	BY repealing and reenacting, with amendments, 1
	53	+	Article – Local Government 2
	54	+	Section 1–203 and 1–204(a) and (d) 3
	55	+	Annotated Code of Maryland 4
	56	+	(2013 Volume and 2024 Supplement) 5
59	57
60		-	BY repealing and reenacting, with amendments, 8
61		-	Article – ~~Local~~ Government 9
62		-	Section 1–~~203 and 1–204(a) and (d) 10~~
63		-	Annotated Code of Maryland 11
64		-	(~~2013~~ Volume and 2024 Supplement) 12
	58	+	BY repealing and reenacting, with amendments, 6
	59	+	Article – State Government 7
	60	+	Section 9–901 8
	61	+	Annotated Code of Maryland 9
	62	+	(2021 Replacement Volume and 2024 Supplement) 10
65	63
66		-	BY repealing and reenacting, ~~with~~ amendments, 13
67		-	Article – State ~~Government 14~~
68		-	Section 9–~~901 15~~
69		-	Annotated Code of Maryland 16
70		-	(~~2021~~ Replacement Volume and 2024 Supplement) 17
	64	+	BY repealing and reenacting, without amendments, 11
	65	+	Article – State Personnel and Pensions 12
	66	+	Section 1–101(a), 9–1104(a), and 38–101(a) 13
	67	+	Annotated Code of Maryland 14
	68	+	(2024 Replacement Volume and 2024 Supplement) 15
71	69
72		-	BY ~~repealing and reenacting,~~ ~~without amendments, 18~~
73		-	Article – State Personnel and Pensions 19
74		-	Section 1–101(a), and ~~9–1104~~(a), and 38–101(a) 20
75		-	Annotated Code of Maryland 21
76		-	(2024 Replacement Volume and 2024 Supplement) 22
	70	+	BY adding to 16
	71	+	Article – State Personnel and Pensions 17
	72	+	Section 1–101(a–1), (a–2), (b–1), (h–1), (l–1), (r), and (s) and 38–101(b–1) and (e–1) 18
	73	+	Annotated Code of Maryland 19
	74	+	(2024 Replacement Volume and 2024 Supplement) 20
77	75
78		-	BY adding to 23
79		-	Article – State Personnel and Pensions 24
80		-	Section 1–101(a–1), (a–2), (b–1), (h–1), (l–1), (r), and (s) and 38–101(b–1) and (e–1) 25
81		-	Annotated Code of Maryland 26
82		-	(2024 Replacement Volume and 2024 Supplement) 27
	76	+	BY repealing and reenacting, with amendments, 21
	77	+	Article – State Personnel and Pensions 22
	78	+	Section 2–701, 2–703, 2–704, 2–707(a), 7–203(b)(1)(i), 7–207(c), 9–1104(b)(3), 23
	79	+	38–101(d), 38–103(d), and 38–104(c) 24
	80	+	Annotated Code of Maryland 25
	81	+	(2024 Replacement Volume and 2024 Supplement) 26
83	82
84		-	BY repealing and reenacting, with amendments, 28
85		-	Article – State Personnel and Pensions 29
86		-	Section 2–701, 2–703, 2–704, 2–705(b), 2–706(b) and (c), 2–707(a), 7–203(b)(1)(i), 30
87		-	7–207(c), and 9–1104(b)(3), 38–101(d), 38–103(d), and 38–104(c) 31
88		-	Annotated Code of Maryland 32
89		-	(2024 Replacement Volume and 2024 Supplement) 33
	83	+	BY repealing and reenacting, without amendments, 27
	84	+	Article – Tax – General 28
	85	+	Section 1–101(a), 10–101(a), 10–207(a), and 10–208(a) and (i–1)(2) and (4) 29
	86	+	Annotated Code of Maryland 30
	87	+	(2022 Replacement Volume and 2024 Supplement) 31
90	88
91		-	BY ~~repealing and reenacting,~~ ~~without amendments, 34~~
92		-	Article – Tax – General 35
93		-	Section 1–101(a), 10–101(a~~), 10–207(a), and 10–208(a) and (i~~–1)~~(2) and (4) 36~~
94		-	Annotated Code of Maryland 37
95		-	(2022 Replacement Volume and 2024 Supplement) 38
	89	+	BY adding to 32
	90	+	Article – Tax – General 33
	91	+	Section 1–101(r–1), (x), and (y) and 10–101(a–1) 34
	92	+	Annotated Code of Maryland 35
	93	+	(2022 Replacement Volume and 2024 Supplement) 36
96	94
97		-	BY adding to 39 SENATE BILL 278 3
	95	+	BY repealing and reenacting, with amendments, 37
	96	+	Article – Tax – General 38 SENATE BILL 278 3
98	97
99	98
100		-	~~Article~~ – ~~Tax~~ – ~~General~~ 1
101		-	~~Section 1~~–~~101~~(~~r–1), (x), and (y) and 10–101(a–1~~) 2
	99	+	Section 10–207(p) and (q), 10–208(i–1)(3)(iii)3., 11–204(a)(8), 11–206(d)(2), and 1
	100	+	13–908(b) 2
102	101		Annotated Code of Maryland 3
103	102		(2022 Replacement Volume and 2024 Supplement) 4
104	103
105		-	BY repealing and reenacting, with amendments, 5
106		-	Article – Tax – General 6
107		-	Section 10–207(p) and (q), 10–208(i–1)(3)(iii)3., 11–204(a)(8), 11–206(d)(2), and 7
108		-	13–908(b) 8
109		-	Annotated Code of Maryland 9
110		-	(2022 Replacement Volume and 2024 Supplement) 10
	104	+	BY repealing and reenacting, without amendments, 5
	105	+	Article – Tax – Property 6
	106	+	Section 1–101(a), 7–208(a)(1) and (b), 9–102(a)(1), (b), and (h), 9–258(a)(1), (2), and 7
	107	+	(3)(v) and (b), 9–265(b), 10–204(a) and (b)(1) and (3), and 10–204.2(a) and 8
	108	+	(b)(1) and (3) 9
	109	+	Annotated Code of Maryland 10
	110	+	(2019 Replacement Volume and 2024 Supplement) 11
111	111
112		-	BY repealing and reenacting, without amendments, 11
113		-	Article – Tax – Property 12
114		-	Section 1–101(a), 7–208(a)(1) and (b), 9–102(a)(1), (b), and (h), 9–258(a)(1), (2), and 13
115		-	(3)(v) and (b), 9–265(b), 10–204(a) and (b)(1) and (3), and 10–204.2(a) and 14
116		-	(b)(1) and (3) 15
117		-	Annotated Code of Maryland 16
118		-	(2019 Replacement Volume and 2024 Supplement) 17
	112	+	BY adding to 12
	113	+	Article – Tax – Property 13
	114	+	Section 1–101(a–1), (a–2), (hh–1), (jj–1), (oo–1), and (rr) 14
	115	+	Annotated Code of Maryland 15
	116	+	(2019 Replacement Volume and 2024 Supplement) 16
119	117
120		-	BY adding to 18
121		-	Article – Tax – Property 19
122		-	Section 1–101(a–1), (a–2), (hh–1), (jj–1), (oo–1), and (rr) 20
	118	+	BY repealing and reenacting, with amendments, 17
	119	+	Article – Tax – Property 18
	120	+	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
	121	+	(iv), 9–265(a), 10–204(b)(2)(ii)3., and 10–204.2(b)(2)(ii)3. 20
123	122		Annotated Code of Maryland 21
124	123		(2019 Replacement Volume and 2024 Supplement) 22
125	124
126		-	BY repealing and reenacting, with amendments, 23
127		-	Article – Tax – Property 24
128		-	Section 7–208(a)(2) and (3), 9–102(a)(9)(ii)3., 9–219(a)(2)(iii), 9–258(a)(3)(ii) through 25
129		-	(iv), 9–265(a), 10–204(b)(2)(ii)3., and 10–204.2(b)(2)(ii)3. 26
130		-	Annotated Code of Maryland 27
131		-	(2019 Replacement Volume and 2024 Supplement) 28
	125	+	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 23
	126	+	That the Laws of Maryland read as follows: 24
132	127
133		-	SECTION 1. BE IT ENACTED BY THE GENE RAL ASSEMBLY OF MARYLAND, 29
134		-	That the Laws of Maryland read as follows: 30
	128	+	Article – General Provisions 25
135	129
136		-	~~Article – General Provisions 31~~
	130	+	1–101.1. 26
137	131
138		-	1–101.1. 32
	132	+	“ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 27
	133	+	GOVERNMENT ARTICLE. 28
139	134
140		-	“ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 33
	135	+	1–101.2. 29
	136	+
	137	+	“ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF THE 30
	138	+	STATE GOVERNMENT ARTICLE. 31
	139	+
	140	+	1–103.1. 32
	141	+
	142	+	“ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 33
141	143		GOVERNMENT ARTICLE. 34
142		-
143		-	1–101.2. 35
144	144		4 SENATE BILL 278
145	145
146	146
147		-	“ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF THE 1
148		-	STATE GOVERNMENT ARTICLE. 2
	147	+	1–114.1. 1
149	148
150		-	1–103.1. 3
	149	+	“RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 2
	150	+	GOVERNMENT ARTICLE. 3
151	151
152		-	“ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 4
153		-	GOVERNMENT ARTICLE. 5
	152	+	1–114.2. 4
154	153
155		-	1–114.1. 6
	154	+	“SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 5
	155	+	GOVERNMENT ARTICLE. 6
156	156
157		-	“RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 7
158		-	GOVERNMENT ARTICLE. 8
	157	+	1–116. 7
159	158
160		-	1–114.2. 9
	159	+	“UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 8
	160	+	GOVERNMENT ARTICLE. 9
161	161
162		-	“SERVICE MEMBER” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 10
163		-	GOVERNMENT ARTICLE. 11
	162	+	1–117. 10
164	163
165		-	1–116. 12
	164	+	With respect to any State program of benefits, rights, or privileges applicable to a 11
	165	+	veteran under this Code, “veteran” includes[, if the individual is eligible under 38 U.S.C. § 12
	166	+	101, a member of the commissioned corps of: 13
166	167
167		-	“UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 13
168		-	GOVERNMENT ARTICLE. 14
	168	+	(1) the Public Health Service; or 14
169	169
170		-	1–117. 15
	170	+	(2) the National Oceanic and Atmospheric Administration or its 15
	171	+	predecessor, the Coast and Geodetic Survey] AN INDIVIDUAL WHO ME ETS THE 16
	172	+	DEFINITION OF “VETERAN” UNDER § 9–901 OF THE STATE GOVERNMENT ARTICLE. 17
171	173
172		-	(A) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 16
173		-	GOVERNMENT ARTICLE. 17
	174	+	Article – Local Government 18
174	175
175		-	(B) With respect to any State program of benefits, rights, or privileges applicable 18
176		-	to a veteran under this Code, “veteran” includes[, if the individual is eligible under 38 19
177		-	U.S.C. § 101, a member of the commissioned corps of: 20
	176	+	1–101. 19
178	177
179		-	(1) the ~~Public Health Service;~~ ~~or 21~~
	178	+	(a) In this article the following words have the meanings indicated. 20
180	179
181		-	(2) the National Oceanic and Atmospheric Administration or its 22
182		-	predecessor, the Coast and Geodetic Survey] AN INDIVIDUAL WHO ME ETS THE 23
183		-	DEFINITION OF “VETERAN” UNDER § 9–901 OF THE STATE GOVERNMENT ARTICLE. 24
	180	+	(K) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 21
	181	+	STATE GOVERNMENT ARTICLE. 22
184	182
185		-	Article – Local Government 25
	183	+	(L) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 23
	184	+	GOVERNMENT ARTICLE. 24
186	185
187		-	1–~~101~~. 26
	186	+	1–203. 25
188	187
189		-	(a) In this article the following words have the meanings indicated. 27
	188	+	(a) This section applies to the following governmental entities: 26
	189	+
	190	+	(1) counties; 27
190	191		SENATE BILL 278 5
191	192
192	193
193		-	(K) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 1
194		-	STATE GOVERNMENT ARTICLE. 2
	194	+	(2) municipalities; 1
195	195
196		-	(L) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 3
197		-	GOVERNMENT ARTICLE. 4
	196	+	(3) bicounty agencies; 2
198	197
199		-	~~1–203. 5~~
	198	+	(4) county boards of education; 3
200	199
201		-	(a) ~~This section applies to the following governmental entities: 6~~
	200	+	(5) public corporations; 4
202	201
203		-	(1) ~~counties~~; 7
	202	+	(6) special taxing districts; and 5
204	203
205		-	(2) ~~municipalities; 8~~
	204	+	(7) other political subdivisions of the State. 6
206	205
207		-	(3) bicounty agencies; 9
	206	+	(b) Each governmental entity shall give its employees who return from [military] 7
	207	+	service in the [armed forces of the United States] UNIFORMED SERVICES the same 8
	208	+	reemployment rights as provided for State employees under Title 2, Subtitle 7 of the State 9
	209	+	Personnel and Pensions Article. 10
208	210
209		-	~~(4) county boards of education; 10~~
	211	+	1–204. 11
210	212
211		-	(5) public corporations; 11
	213	+	(a) If a municipality, county, or other political subdivision of the State makes 12
	214	+	appointments to government positions under a civil service or merit system law or 13
	215	+	ordinance, the unit that provides eligibility lists for appointments shall adopt rules or 14
	216	+	regulations to grant special credit to [honorably discharged] veterans [of the armed forces 15
	217	+	of the United States] who have been residents of the State for at least 5 years immediately 16
	218	+	preceding the date on which the veteran takes a merit system examination. 17
212	219
213		-	(6) ~~special taxing districts;~~ ~~and 12~~
	220	+	(d) (1) IN THIS SUBSECTION , “HEALTH EMERGENCY ” INCLUDES: 18
214	221
215		-	(7) other political subdivisions of the State. 13
	222	+	(I) A NATIONAL EMERGENCY DECLARED BY THE PRESIDENT OF 19
	223	+	THE UNITED STATES UNDER THE NATIONAL EMERGENCIES ACT; 20
216	224
217		-	(b) Each governmental entity shall give its employees who return from [military] 14
218		-	service in the [armed forces of the United States] UNIFORMED SERVICES the same 15
219		-	reemployment rights as provided for State employees under Title 2, Subtitle 7 of the State 16
220		-	Personnel and Pensions Article. 17
	225	+	(II) AN EMERGENCY OR MAJO R DISASTER DECLARED BY THE 21
	226	+	PRESIDENT OF THE UNITED STATES UNDER THE ROBERT T. STAFFORD DISASTER 22
	227	+	RELIEF AND EMERGENCY ASSISTANCE ACT; 23
221	228
222		-	1–204. 18
	229	+	(III) A PUBLIC HEALTH EMER GENCY DECLARED BY TH E 24
	230	+	SECRETARY OF HEALTH AND HUMAN SERVICES UNDER 42 U.S.C. § 247D; AND 25
223	231
224		-	(a) If a municipality, county, or other political subdivision of the State makes 19
225		-	appointments to government positions under a civil service or merit system law or 20
226		-	ordinance, the unit that provides eligibility lists for appointments shall adopt rules or 21
227		-	regulations to grant special credit to [honorably discharged] veterans [of the armed forces 22
228		-	of the United States] who have been residents of the State for at least 5 years immediately 23
229		-	preceding the date on which the veteran takes a merit system examination. 24
	232	+	(IV) A CATASTROPHIC HEALTH EMERGENCY DEC LARED BY THE 26
	233	+	GOVERNOR UNDER § 14–3A–02 OF THE PUBLIC SAFETY ARTICLE. 27
230	234
231		-	(d) (1) IN THIS SUBSECTION , “HEALTH EMERGENCY ” INCLUDES: 25
	235	+	(2) The unit may exempt war OR HEALTH EMERGENCY veterans under 28
	236	+	the age of 55 years from any age limitation or requirement. 29
232	237
233		-	(I) A NATIONAL EMERGENCY DECLARED BY THE PRESIDENT OF 26
234		-	THE UNITED STATES UNDER THE NATIONAL EMERGENCIES ACT; 27
235		-
236		-	(II) AN EMERGENCY OR MAJO R DISASTER DECLARED BY THE 28
237		-	PRESIDENT OF THE UNITED STATES UNDER THE ROBERT T. STAFFORD DISASTER 29
238		-	RELIEF AND EMERGENCY ASSISTANCE ACT; 30 6 SENATE BILL 278
	238	+	Article – State Government 30 6 SENATE BILL 278
239	239
240	240
241	241
242		-	(III) A PUBLIC HEALTH EMER GENCY D ECLARED BY THE 1
243		-	SECRETARY OF HEALTH AND HUMAN SERVICES UNDER 42 U.S.C. § 247D; AND 2
	242	+	9–901. 1
244	243
245		-	(IV) A CATASTROPHIC HEALT H EMERGENCY DECLARED BY THE 3
246		-	GOVERNOR UNDER § 14–3A–02 OF THE PUBLIC SAFETY ARTICLE. 4
	244	+	(a) In this subtitle the following words have the meanings indicated. 2
247	245
248		-	(2) The unit may exempt war OR HEALTH EMERGENCY veterans under 5
249		-	the age of 55 years from any age limitation or requirement. 6
	246	+	(B) “ACTIVE DUTY” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 3
250	247
251		-	~~Article – State Government 7~~
	248	+	(C) “ACTIVE SERVICE MEMBER ” MEANS AN INDIVIDUAL WHO IS: 4
252	249
253		-	~~9–901. 8~~
	250	+	(1) AN ACTIVE DUTY MEMBE R OF THE UNIFORMED S ERVICES; OR 5
254	251
255		-	(a) In this subtitle the following words have the meanings indicated. 9
	252	+	(2) SERVING IN A RESERVE COMPONENT OF THE UNIFORMED 6
	253	+	SERVICES ON ACTIVE D UTY ORDERS. 7
256	254
257		-	(B) “~~ACTIVE DUTY~~” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 10
	255	+	(D) “ARMED FORCES ” HAS THE MEANING STAT ED IN 10 U.S.C. § 101. 8
258	256
259		-	(C) “~~ACTIVE SERVICE MEMBER~~ ” MEANS ~~AN INDIVIDUAL WHO IS:~~ 11
	257	+	[(b)] (E) “Board” means the Board of Trustees of the Maryland Veterans Trust. 9
260	258
261		-	(1) AN ACTIVE DUTY MEMBE R OF THE UNIFORMED S ERVICES; OR 12
	259	+	[(c)] (F) “Department” means the Department of Veterans and Military 10
	260	+	Families. 11
262	261
263		-	(2) SERVING IN A RESERVE COMPONENT OF THE UNI FORMED 13
264		-	SERVICES ON ACTIVE D UTY ORDERS. 14
	262	+	(G) “MILITARY FAMILY ” INCLUDES THE SPOUSE AND DEPENDENT 12
	263	+	CHILDREN OF A SERVIC E MEMBER OR VETERAN RELATED BY BLOOD , MARRIAGE, OR 13
	264	+	ADOPTION. 14
265	265
266		-	(D) “~~ARMED FORCES~~ ” HAS THE MEANING STAT ED IN 10 U.S.C. § 101. 15
	266	+	(H) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 15
267	267
268		-	[(b)] (E) “~~Board~~” means the ~~Board~~ of ~~Trustees of the Maryland~~ Veterans ~~Trust~~. 16
	268	+	[(d)] (I) “Secretary” means the Secretary of Veterans and Military Families. 16
269	269
270		-	[(c)] (F) “Department” means the Department of Veterans and Military 17
271		-	Families. 18
	270	+	(J) “SERVICE MEMBER ” MEANS AN INDIVIDUAL WHO IS A MEMBER OF: 17
272	271
273		-	(G) “MILITARY FAMILY ” INCLUDES THE SPOUSE AND DEPENDENT 19
274		-	CHILDREN OF A SERVIC E MEMBER OR VETERAN RELATED BY BLOOD , MARRIAGE, OR 20
275		-	ADOPTION. 21
	272	+	(1) THE UNIFORMED SERVI CES; OR 18
276	273
277		-	(H) “RESERVE COMPONENT ~~” HAS~~ THE ~~MEANING STAT ED IN 37 U.S.C~~. ~~§ 101. 22~~
	274	+	(2) A RESERVE COMPONENT OF THE UNIFORMED SER VICES. 19
278	275
279		-	[(d)] (I) “~~Secretary~~” means the ~~Secretary of~~ Veterans ~~and Military Families~~. 23
	276	+	[(e)] (K) “Trust” means the Maryland Veterans Trust. 20
280	277
281		-	(J) “SERVICE ~~MEMBER~~ ” ~~MEANS AN INDIVIDUAL WHO IS A MEMBER OF : 24~~
	278	+	(L) “UNIFORMED SERVICE S” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 21
282	279
283		-	(1) THE UNIFORMED SERVIC ES; OR 25
	280	+	[(f)] (M) Except as otherwise provided [in this subtitle], “veteran” [means an 22
	281	+	individual who served on active duty in the armed forces of the United States, other than 23
	282	+	for training, and was discharged or released under conditions other than dishonorable] HAS 24
	283	+	THE MEANING STATED I N 38 U.S.C. § 101. 25
284	284
285		-	~~(2) A RESERVE COMPONENT OF THE UNIFORMED SER VICES.~~ 26 SENATE BILL 278 7
	285	+	Article – State Personnel and Pensions 26 SENATE BILL 278 7
286	286
287	287
288	288
289		-	~~[(e)] (K) “Trust” means the Maryland Veterans Trust~~. 1
	289	+	1–101. 1
290	290
291		-	(L) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN 37 U.S.C. § 101. 2
	291	+	(a) In this Division I of this article the following words have the meanings 2
	292	+	indicated. 3
292	293
293		-	[(f)] (M) Except as otherwise provided [in this subtitle], “veteran” [means an 3
294		-	individual who served on active duty in the armed forces of the United States, other than 4
295		-	for training, and was discharged or released under conditions other than dishonorable] HAS 5
296		-	THE MEANING STATED I N 38 U.S.C. § 101. 6
	294	+	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 4
	295	+	GOVERNMENT ARTICLE. 5
297	296
298		-	Article – State Personnel and Pensions 7
	297	+	(A–2) “ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF 6
	298	+	THE STATE GOVERNMENT ARTICLE. 7
299	299
300		-	1–101. 8
	300	+	(B–1) “ARMED FORCES” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 8
	301	+	GOVERNMENT ARTICLE. 9
301	302
302		-	(a) In this Division I of this article the following words have the meanings 9
303		-	indicated. 10
	303	+	(H–1) “MILITARY SERVICE” MEANS: 10
304	304
305		-	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 11
306		-	GOVERNMENT ARTICLE. 12
	305	+	(1) INDUCTION INTO THE ARMED FORCES FOR TRAINING AND 11
	306	+	SERVICE UNDER THE SELECTIVE TRAINING AND SERVICE ACT OF 1940 OR A 12
	307	+	SUBSEQUENT ACT OF A SIMILAR NATURE ; 13
307	308
308		-	(A–2) “ACTIVE SERVICE MEMBER” HAS THE MEANING STAT ED IN § 9–901 OF 13
309		-	THE STATE GOVERNMENT ARTICLE. 14
	309	+	(2) MEMBERSHIP IN A RESE RVE COMPONENT : 14
310	310
311		-	(~~B–1~~) ~~“ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE~~ 15
312		-	~~GOVERNMENT ARTICLE.~~ 16
	311	+	(I) ON ACTIVE DUTY OR OR DERED OR ASSIGNED TO ACTIVE 15
	312	+	DUTY; OR 16
313	313
314		-	(H–1) “MILITARY SERVICE” MEANS: 17
	314	+	(II) ON ACTIVE DUTY FOR T RAINING OR INACTIVE DUTY FOR 17
	315	+	TRAINING THAT INTERR UPTS A MEMBER ’S SERVICE; 18
315	316
316		-	(1) INDUCTION INTO THE A RMED FORCES FOR TRAI NING AND 18
317		-	SERVICE UNDER THE SELECTIVE TRAINING AND SERVICE ACT OF 1940 OR A 19
318		-	SUBSEQUENT ACT OF A SIMILAR NATURE ; 20
	317	+	(3) MEMBERSHIP IN AN ACT IVE COMPONENT OF THE ARMED FORCES ; 19
319	318
320		-	(2) MEMBERSHIP IN ~~A RESE RVE COMPONENT : 21~~
	319	+	(4) MEMBERSHIP IN THE MARYLAND NATIONAL GUARD; OR 20
321	320
322		-	(I) ON ACTIVE DUTY OR OR DERED OR ASSIGNED TO ACTIVE 22
323		-	DUTY; OR 23
	321	+	(5) ACTIVE DUTY WITH THE COMMISSIONED CORPS O F THE PUBLIC 21
	322	+	HEALTH SERVICE, THE NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION , 22
	323	+	OR THE COAST AND GEODETIC SURVEY. 23
324	324
325		-	(II) ~~ON ACTIVE DUTY FOR T RAINING OR INACTIV E DUTY FOR~~ 24
326		-	~~TRAINING THAT INTERR UPTS A MEMBER ’S SERVICE;~~ 25
	325	+	(L–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE 24
	326	+	STATE GOVERNMENT ARTICLE. 25
327	327
328		-	(3) MEMBERSHIP IN AN ACT IVE COMPONENT OF THE ARMED FORCES ; 26
329		-
330		-	(4) MEMBERSHIP IN THE MARYLAND NATIONAL GUARD; OR 27
	328	+	(R) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 26
	329	+	STATE GOVERNMENT ARTICLE. 27
331	330		8 SENATE BILL 278
332	331
333	332
334		-	(5) ACTIVE DUTY WITH THE COMMISSIONED CORPS O F THE PUBLIC 1
335		-	HEALTH SERVICE, THE NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION , 2
336		-	OR THE COAST AND GEODETIC SURVEY. 3
	333	+	(S) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 1
	334	+	GOVERNMENT ARTICLE. 2
337	335
338		-	(L–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE 4
339		-	STATE GOVERNMENT ARTICLE. 5
	336	+	2–701. 3
340	337
341		-	(R) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 6
342		-	STATE GOVERNMENT ARTICLE. 7
	338	+	In this subtitle, “returning veteran”: 4
343	339
344		-	(S) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 8
345		-	GOVERNMENT ARTICLE. 9
	340	+	(1) means an individual who left State employment to perform military 5
	341	+	service [in the armed forces of the United States] and who seeks reinstatement to State 6
	342	+	employment; and 7
346	343
347		-	2–701. 10
	344	+	(2) does not include an individual who left State employment while serving 8
	345	+	as a temporary employee. 9
348	346
349		-	(A) In this subtitle, “returning veteran”: THE FOLLOWING WORDS HAVE THE 11
350		-	MEANINGS INDICATED . 12
	347	+	2–703. 10
351	348
352		-	(B) (1) “RETURNING VETERAN ” means an individual who left State 13
353		-	employment to perform military service IN THE UNIFORMED SER VICES [in the armed 14
354		-	forces of the United States] and who seeks reinstatement to State employment; and 15
	349	+	[(a)] A returning veteran [who was inducted into the armed forces] is eligible for 11
	350	+	reinstatement under this subtitle if the veteran: 12
355	351
356		-	(2) “RETURNING VETERAN ” does not include an individual who left State 16
357		-	employment while serving as a temporary employee. 17
	352	+	(1) performed military service of a nature and length that meet the 13
	353	+	requirements of the Uniformed Services Employment and Reemployment Rights Act of 14
	354	+	1994, 38 U.S.C. § 4301 et seq., and any subsequent federal law governing reemployment of 15
	355	+	a returning veteran; AND 16
358	356
359		-	(C) “SERVICE IN THE UNIFOR MED SERVICES” HAS THE MEANING STAT ED IN 18
360		-	38 U.S.C. § 4303. 19
	357	+	(2) [received a certificate of satisfactory completion of military service; and 17
361	358
362		-	2–703. 20
	359	+	(3)] except as otherwise provided in § 2–704 of this subtitle, submits an 18
	360	+	application for reinstatement within 90 days after the veteran is discharged from [that] 19
	361	+	military service. 20
363	362
364		-	[(a)] A returning veteran [who ~~was inducted into~~ the armed forces] is eligible for 21
	363	+	[(b) A returning veteran who enlisted in the armed forces is eligible for 21
365	364		reinstatement under this subtitle if the veteran: 22
366	365
367	366		(1) performed military service of a nature and length that meet the 23
368	367		requirements of the Uniformed Services Employment and Reemployment Rights Act of 24
369	368		1994, 38 U.S.C. § 4301 et seq., and any subsequent federal law governing reemployment of 25
370		-	a returning veteran; ~~AND~~ 26
	369	+	a returning veteran; 26
371	370
372		-	(2) ~~[received a certificate of satisfactory completion of military~~ service; and 27
	371	+	(2) was released from service under honorable conditions; and 27
373	372
374		-	(3)] except as otherwise provided in § 2–704 of this subtitle, submits an 28
375		-	application for reinstatement within 90 days after the veteran is discharged from [that] 29
376		-	military service. 30
	373	+	(3) except as otherwise provided in § 2–704 of this subtitle, submits an 28
	374	+	application for reinstatement within 90 days after the end of the enlistment period. 29
	375	+
	376	+	(c) A returning veteran who was called to active military duty in the armed forces 30
	377	+	is eligible for reinstatement under this subtitle if the veteran: 31
377	378		SENATE BILL 278 9
378	379
379	380
380		-	[(b) A returning veteran who enlisted in the armed forces is eligible for 1
381		-	reinstatement under this subtitle if the veteran: 2
	381	+	(1) performed military service of a nature and length that meet the 1
	382	+	requirements of the Uniformed Services Employment and Reemployment Rights Act of 2
	383	+	1994, 38 U.S.C. § 4301 et seq., and any subsequent federal law governing reemployment of 3
	384	+	a returning veteran; 4
382	385
383		-	(1) performed military service of a nature and length that meet the 3
384		-	requirements of the Uniformed Services Employment and Reemployment Rights Act of 4
385		-	1994, 38 U.S.C. § 4301 et seq., and any subsequent federal law governing reemployment of 5
386		-	a returning veteran; 6
	386	+	(2) was relieved from active duty under honorable conditions; and 5
387	387
388		-	(2) was released from service under honorable conditions; and 7
	388	+	(3) except as otherwise provided in § 2–704 of this subtitle, submits an 6
	389	+	application for reinstatement within 90 days after the veteran is relieved from that duty.] 7
389	390
390		-	(3) except as otherwise provided in § 2–704 of this subtitle, submits an 8
391		-	application for reinstatement within 90 days after the end of the enlistment period. 9
	391	+	2–704. 8
392	392
393		-	(c) A returning veteran who was called to active military duty in the armed forces 10
394		-	UNIFORMED SERVICES is eligible for reinstatement under this subtitle if the veteran: 11
	393	+	An otherwise eligible returning veteran who was hospitalized at the time of 9
	394	+	discharge[, end of enlistment, or relief from active duty] FROM MILITARY SERVIC E may 10
	395	+	apply for reinstatement if: 11
395	396
396		-	(1) performed military service IN THE UNIFORMED SER VICES of a nature 12
397		-	and length that meet the requirements of the Uniformed Services Employment and 13
398		-	Reemployment Rights Act of 1994, 38 U.S.C. § 4301 et seq., and any subsequent federal 14
399		-	law governing reemployment of a returning veteran; 15
	397	+	(1) the application is submitted within 90 days after the returning veteran 12
	398	+	is discharged from the hospital; and 13
400	399
401		-	(2) was relieved from active duty under honorable conditions; and 16
	400	+	(2) the hospitalization does not last more than 1 year from the date of 14
	401	+	discharge[, end of enlistment, or relief from active duty] FROM MILITARY SERVIC E. 15
402	402
403		-	(3) except as otherwise provided in § 2–704 of this subtitle, submits an 17
404		-	application for reinstatement within 90 days after the veteran is relieved from that duty.] 18
	403	+	2–707. 16
405	404
406		-	2–704. 19
	405	+	(a) A member of a reserve component [of the armed forces of the United States] 17
	406	+	is eligible for the reinstatement rights and benefits specified in §§ 2–705 and 2–706(a), (b), 18
	407	+	and (c) of this subtitle if the reservist: 19
407	408
408		-	An otherwise eligible returning veteran who was hospitalized at the time of 20
409		-	discharge[, end of enlistment, or relief from active duty] FROM MILITARY SERVIC E may 21
410		-	apply for reinstatement if: 22
	409	+	(1) performed active duty for training of a nature and length that meet the 20
	410	+	requirements for eligibility under Title 38 U.S.C. § 4301 et seq.; 21
411	411
412		-	(1) the application is submitted within 90 days after the returning veteran 23
413		-	is discharged from the hospital; and 24
	412	+	(2) was released from that duty after satisfactory service; and 22
414	413
415		-	(2) the hospitalization does not last more than 1 year from the date of 25
416		-	discharge[, end of enlistment, or relief from active duty] FROM MILITARY SERVIC E. 26
	414	+	(3) except as provided in subsection (b) of this section, submits an 23
	415	+	application for reinstatement within 31 days after the reservist was released from that 24
	416	+	duty. 25
417	417
418		-	2–~~705~~. 27
	418	+	7–203. 26
419	419
420		-	(b) If, because of a disability sustained during [military] service IN THE 28
421		-	UNIFORMED SERVICES , a returning veteran is not qualified to perform the duties of the 29
422		-	position that the veteran previously held, the returning veteran shall be reinstated to a 30
423		-	position that: 31
	420	+	(b) (1) An appointing authority may select a disabled veteran for a position if: 27
424	421
425		-	(1) ~~has duties that~~ the veteran ~~is qualified to perform; and 32 10 SENATE BILL 278~~
	422	+	(i) the disabled veteran: 28
426	423
427		-
428		-
429		-	(2) provides the rate of pay, seniority, and status that are the same as or 1
430		-	as similar as the circumstances of the case allow to those of the position previously held by 2
431		-	the veteran. 3
432		-
433		-	2–706. 4
434		-
435		-	(b) In calculating seniority, status, and length of State employment of a returning 5
436		-	veteran who is reinstated under this subtitle, the period from the day the veteran entered 6
437		-	[military] service IN THE UNIFORMED SER VICES to the day that the veteran is reinstated 7
438		-	shall be added to the period of the veteran’s State employment. 8
439		-
440		-	(c) A returning veteran who is reinstated under this subtitle is entitled to: 9
441		-
442		-	(1) all benefits and privileges, including rate of pay, that result from the 10
443		-	additional seniority and status credited under subsection (b) of this section; 11
444		-
445		-	(2) pension and retirement rights as determined under Title 38, Subtitle 1 12
446		-	of this article; and 13
447		-
448		-	(3) any service status that the veteran had when the veteran entered 14
449		-	[military] service IN THE UNIFORMED SER VICES, with adjustments to reflect the 15
450		-	additional seniority credited under subsection (b) of this section. 16
451		-
452		-	2–707. 17
453		-
454		-	(a) A member of a reserve component [of the armed forces of the United States] 18
455		-	is eligible for the reinstatement rights and benefits specified in §§ 2–705 and 2–706(a), (b), 19
456		-	and (c) of this subtitle if the reservist: 20
457		-
458		-	(1) performed active duty for training of a nature and length that meet the 21
459		-	requirements for eligibility under Title 38 U.S.C. § 4301 et seq.; 22
460		-
461		-	(2) was released from that duty after satisfactory service; and 23
462		-
463		-	(3) except as provided in subsection (b) of this section, submits an 24
464		-	application for reinstatement within 31 days after the reservist was released from that 25
465		-	duty. 26
466		-
467		-	7–203. 27
468		-
469		-	(b) (1) An appointing authority may select a disabled veteran for a position if: 28
470		-
471		-	(i) the disabled veteran: 29
472		-
473		-	1. [served in any branch of the armed forces of the United 30
474		-	States] IS A VETERAN; and 31 SENATE BILL 278 11
475		-
	424	+	1. [served in any branch of the armed forces of the United 29
	425	+	States] IS A VETERAN; and 30
	426	+	10 SENATE BILL 278
476	427
477	428
478	429		2. A. is included on a United States [armed forces] 1
479	430		UNIFORMED SERVICES permanent disability list with a disability rating of at least 30%; 2
480	431		or 3
481	432
482	433		B. has been rated by the United States Department of 4
483	434		Veterans Affairs as having a compensable service–connected disability of at least 30%; 5
484	435
485	436		7–207. 6
486	437
487	438		(c) (1) [(i)] In this subsection [the following words have the meanings 7
488	439		indicated. 8
489	440
490		-	(ii) “Eligible], “ELIGIBLE spouse” means ~~SPOUSE” MEANS an~~ 9
491		-	~~individual who is~~ married to [a full–time] AN active [duty] SERVICE member [of any 10
492		-	~~branch of the uniformed~~ services of the United States]. 11
	441	+	(ii) “Eligible], “ELIGIBLE spouse” means an individual who is 9
	442	+	married to [a full–time] AN active [duty] SERVICE member [of any branch of the uniformed 10
	443	+	services of the United States]. 11
493	444
494	445		[(iii) “Eligible veteran” means a veteran of any branch of the 12
495	446		uniformed services of the United States who has received an honorable discharge or a 13
496	447		certificate of satisfactory completion of service, including the National Guard and the 14
497		-	military reserves ~~A RESERVE COMPONENT~~ .] 15
	448	+	military reserves.] 15
498	449
499	450		(2) (i) An appointing authority shall apply a credit of 10 points on any 16
500	451		selection test for: 17
501	452
502	453		1. an eligible spouse; 18
503	454
504	455		2. [an eligible] A veteran; 19
505	456
506	457		3. the spouse of [an eligible] A veteran who has a service 20
507	458		connected disability; or 21
508	459
509	460		4. the surviving spouse of a deceased [eligible] veteran. 22
510	461
511	462		(ii) An appointing authority shall apply a credit of two additional 23
512	463		points on any selection test for a former prisoner of war. 24
513	464
514	465		(3) The following applicants are ineligible for a credit under this 25
515	466		subsection: 26
516	467
517	468		(i) a current State employee; and 27
518	469
519	470		(ii) [an eligible] A veteran who is convicted of a crime after being 28
520	471		discharged from or completing military service. 29
521	472
522		-	9–1104. 30 ~~12 SENATE BILL 278~~
523		-
	473	+	9–1104. 30
	474	+	SENATE BILL 278 11
524	475
525	476
526	477		(a) In this section, “uniformed services” has the meaning stated in 38 U.S.C. § 1
527	478		4303 and 20 C.F.R. § 1002.5(o). 2
528	479
529	480		(b) The Secretary may provide by regulation for leave with pay: 3
530	481
531	482		(3) up to 30 days for uniformed services training or active uniformed 4
532	483		services duty in a reserve [unit of the armed forces] COMPONENT or in the organized 5
533	484		militia; 6
534	485
535	486		38–101. 7
536	487
537	488		(a) In this subtitle the following words have the meanings indicated. 8
538	489
539	490		(B–1) “ARMED FORCES” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 9
540	491		GOVERNMENT ARTICLE. 10
541	492
542	493		(d) “Military service” means: 11
543	494
544	495		(1) induction into the armed forces [of the United States] for training and 12
545	496		service under the Selective Training and Service Act of 1940 or a subsequent act of a similar 13
546	497		nature; 14
547	498
548	499		(2) membership in a reserve component [of the armed forces of the United 15
549	500		States]: 16
550	501
551	502		(i) on active duty or ordered or assigned to active duty; or 17
552	503
553	504		(ii) on active duty for training or inactive duty for training that 18
554	505		interrupts a member’s service; 19
555	506
556	507		(3) [enlistment into] MEMBERSHIP IN AN ACT IVE COMPONENT OF the 20
557	508		armed forces [of the United States]; 21
558	509
559	510		(4) membership in the Maryland National Guard; or 22
560	511
561	512		(5) active duty with the commissioned corps of the Public Health Service, 23
562	513		the National Oceanic and Atmospheric Administration, or the Coast and Geodetic Survey. 24
563	514
564	515		(E–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE 25
565	516		STATE GOVERNMENT ARTICLE. 26
566	517
567	518		38–103. 27
	519	+
	520	+	(d) (1) Subject to paragraph (2)(i) of this subsection, a member of a State or 28
	521	+	local retirement or pension system shall receive service credit for a period of absence from 29
	522	+	employment while in military service if: 30 12 SENATE BILL 278
	523	+
	524	+
	525	+
	526	+	(i) the employment of the member under subsection (a)(2) of this 1
	527	+	section is active or the employee is reinstated as a regular employee on a leave of absence; 2
	528	+	and 3
	529	+
	530	+	(ii) membership in a State or local retirement or pension system is a 4
	531	+	requirement of employment. 5
	532	+
	533	+	(2) (i) For an absence for military service, service credit for the military 6
	534	+	service may not exceed 5 years. 7
	535	+
	536	+	(ii) 1. This subparagraph applies only to a member of a State 8
	537	+	system. 9
	538	+
	539	+	2. Subject to subparagraph (i) of this paragraph and in 10
	540	+	addition to any service credit received under paragraph (1) of this subsection, a member of 11
	541	+	[the Maryland National Guard or of] a reserve component [of the armed forces of the United 12
	542	+	States who has been activated under Title 10 of the United States Code and] who is on 13
	543	+	OFFICIAL ORDERS FOR active or inactive duty for training that interrupts the member’s 14
	544	+	service shall receive service credit at the rate of 4 months for each full year for military 15
	545	+	service, not to exceed a total of 36 months. 16
	546	+
	547	+	3. Subject to subparagraph (i) of this paragraph, an 17
	548	+	individual shall receive service credit at the rate of 4 months for each full year of attendance 18
	549	+	at a United States service academy that interrupts the member’s employment, not to exceed 19
	550	+	a total of 16 months. 20
	551	+
	552	+	38–104. 21
	553	+
	554	+	(c) (1) An individual described in subsection (a) of this section may not receive 22
	555	+	credit for that military service if the individual receives credit for military service from 23
	556	+	another retirement system for which retirement benefits have been or will be received by 24
	557	+	the individual. 25
	558	+
	559	+	(2) Paragraph (1) of this subsection does not apply to: 26
	560	+
	561	+	(i) credit for military service provided under: 27
	562	+
	563	+	1. the Social Security Act; 28
	564	+
	565	+	2. the National Railroad Retirement Act; or 29
	566	+
	567	+	3. Title 3 or Title 10, Chapter 1223, §§ 12731 through 12737 30
	568	+	of the United States Code; or 31
	569	+
	570	+	(ii) disability payments from a pension or retirement system. 32
568	571		SENATE BILL 278 13
569	572
570	573
571		-	(d) (1) Subject to paragraph (2)(i) of this subsection, a member of a State or 1
572		-	local retirement or pension system shall receive service credit for a period of absence from 2
573		-	employment while in military service if: 3
	574	+	(3) (i) Military service credit under this section may not exceed 5 years. 1
574	575
575		-	(i) the employment of the member under subsection (a)(2) of this 4
576		-	section is active or the employee is reinstated as a regular employee on a leave of absence; 5
577		-	and 6
	576	+	(ii) Subject to subparagraph (i) of this paragraph, a member of [the 2
	577	+	Maryland National Guard or of] a reserve component [of the armed forces of the United 3
	578	+	States] who has not [been activated under Title 10 of the United States Code] SERVED ON 4
	579	+	OFFICIAL ACTIVE DUTY ORDERS, shall receive service credit at the rate of 4 months for 5
	580	+	each full year of service with [the Maryland National Guard or with] a reserve component 6
	581	+	[of the armed forces of the United States], not to exceed a total of 36 months. 7
578	582
579		-	(ii) membership in a State or local retirement or pension system is a 7
580		-	requirement of employment. 8
	583	+	(iii) Subject to subparagraph (i) of this paragraph, an individual shall 8
	584	+	receive service credit at the rate of 4 months for each full year of attendance at a United 9
	585	+	States service academy OR THE UNIFORMED SERVICES UNIVERSITY, not to exceed a 10
	586	+	total of 16 months. 11
581	587
582		-	(2) (i) For an absence for military service, service credit for the military 9
583		-	service may not exceed 5 years. 10
	588	+	Article – Tax – General 12
584	589
585		-	(ii) 1. This subparagraph applies only to a member of a State 11
586		-	system. 12
	590	+	1–101. 13
587	591
588		-	2. Subject to subparagraph (i) of this paragraph and in 13
589		-	addition to any service credit received under paragraph (1) of this subsection, a member of 14
590		-	[the Maryland National Guard or of] a reserve component [of the armed forces of the 15
591		-	United States who has been activated under Title 10 of the United States Code and] who 16
592		-	is on OFFICIAL ORDERS FOR active or inactive duty for training that interrupts the 17
593		-	member’s service shall receive service credit at the rate of 4 months for each full year for 18
594		-	military service, not to exceed a total of 36 months. 19
	592	+	(a) In this article the following words have the meanings indicated. 14
595	593
596		-	3. Subject to subparagraph (i) of this paragraph, an 20
597		-	individual shall receive service credit at the rate of 4 months for each full year of attendance 21
598		-	at a United States service academy that interrupts the member’s employment, not to exceed 22
599		-	a total of 16 months. 23
	594	+	(R–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 OF THE 15
	595	+	STATE GOVERNMENT ARTICLE. 16
600	596
601		-	38–104. 24
	597	+	(X) “UNIFORMED SERVICES ” HAS THE MEANING STAT ED IN § 9–901 OF THE 17
	598	+	STATE GOVERNMENT ARTICLE. 18
602	599
603		-	(c) (1) An individual described in subsection (a) of this section may not receive 25
604		-	credit for that military service if the individual receives credit for military service from 26
605		-	another retirement system for which retirement benefits have been or will be received by 27
606		-	the individual. 28
	600	+	(Y) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 19
	601	+	GOVERNMENT ARTICLE. 20
607	602
608		-	~~(2) Paragraph (1) of this subsection does not apply to: 29~~
	603	+	11–204. 21
609	604
610		-	(i) ~~credit for military service provided under~~: 30
	605	+	(a) The sales and use tax does not apply to: 22
611	606
612		-	1. the Social Security Act; 31
	607	+	(8) a sale to a bona fide nationally organized and recognized organization 23
	608	+	of veterans [of the armed forces of the United States] or an auxiliary of the organization or 24
	609	+	one of its units, if the organization is qualified as tax exempt under § 501(c)(4) or § 25
	610	+	501(c)(19) of the Internal Revenue Code. 26
613	611
614		-	2. ~~the National Railroad Retirement Act; or 32~~
	612	+	11–206. 27
615	613
616		-	3. Title 3 or Title 10, Chapter 1223, §§ 12731 through 12737 33
617		-	of the United States Code; or 34 14 SENATE BILL 278
	614	+	(d) The sales and use tax does not apply to: 28
	615	+
	616	+	(2) if the proceeds of the sale are used to support a bona fide nationally 29
	617	+	organized and recognized organization of veterans [of the armed forces of the United 30 14 SENATE BILL 278
618	618
619	619
	620	+	States] or auxiliary of the organization or 1 of its units, a sale of food or meals for 1
	621	+	consumption only on the premises, served by the organization or auxiliary; 2
620	622
621		-	(ii) disability payments from a pension or retirement system. 1
	623	+	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 3
	624	+	as follows: 4
622	625
623		-	~~(3) (i) Military service credit under this section may not exceed~~ 5 ~~years. 2~~
	626	+	Article – Tax – General 5
624	627
625		-	(ii) Subject to subparagraph (i) of this paragraph, a member of [the 3
626		-	Maryland National Guard or of] a reserve component [of the armed forces of the United 4
627		-	States] who has not [been activated under Title 10 of the United States Code] SERVED ON 5
628		-	OFFICIAL ACTIVE DUTY O RDERS, shall receive service credit at the rate of 4 months for 6
629		-	each full year of service with [the Maryland National Guard or with] a reserve component 7
630		-	[of the armed forces of the United States], not to exceed a total of 36 months. 8
	628	+	10–101. 6
631	629
632		-	(iii) Subject to subparagraph (i) of this paragraph, an individual shall 9
633		-	receive service credit at the rate of 4 months for each full year of attendance at a United 10
634		-	States service academy OR THE UNIFORMED SERVICES UNIVERSITY, not to exceed a 11
635		-	total of 16 months. 12
	630	+	(a) In this title the following words have the meanings indicated. 7
636	631
637		-	Article – Tax – General 13
	632	+	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 8
	633	+	GOVERNMENT ARTICLE. 9
638	634
639		-	1–~~101~~. 14
	635	+	10–207. 10
640	636
641		-	(a) In this article the following words have the meanings indicated. 15
	637	+	(a) To the extent included in federal adjusted gross income, the amounts under 11
	638	+	this section are subtracted from the federal adjusted gross income of a resident to determine 12
	639	+	Maryland adjusted gross income. 13
642	640
643		-	(R–1) ~~“RESERVE COMPONENT ” HAS~~ THE ~~MEANING STAT ED IN § 9–901 OF THE 16~~
644		-	~~STATE GOVERNMENT ARTICLE~~. 17
	641	+	(p) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 14
	642	+	MEANINGS INDICATED . 15
645	643
646		-	(X) “~~UNIFORMED SERVICES~~ ” ~~HAS THE MEANING STAT ED IN § 9–901~~ OF ~~THE 18~~
647		-	~~STATE GOVERNMENT ARTICLE~~. 19
	644	+	(II) “MILITARY PAY” MEANS PAY RECEIVED AS A RESULT OF 16
	645	+	MILITARY SERVICE . 17
648	646
649		-	(Y) “~~VETERAN~~” HAS THE MEANING STAT ED IN ~~§ 9–901 OF THE STATE 20~~
650		-	~~GOVERNMENT ARTICLE~~. 21
	647	+	(III) “MILITARY SERVICE ” HAS THE MEANING STAT ED IN 18
	648	+	SUBSECTION (Q)(1) OF THIS SECTION. 19
651	649
652		-	11–204. 22
	650	+	(2) The subtraction under subsection (a) of this section includes the first 20
	651	+	$15,000 of military pay that is: 21
653	652
654		-	(a) The sales and use tax does not apply to: 23
	653	+	(i) received by an individual who is in active MILITARY service [of 22
	654	+	any branch of the armed forces]; and 23
655	655
656		-	(8) a sale to a bona fide nationally organized and recognized organization 24
657		-	of veterans [of the armed forces of the United States] or an auxiliary of the organization or 25
658		-	one of its units, if the organization is qualified as tax exempt under § 501(c)(4) or § 26
659		-	501(c)(19) of the Internal Revenue Code. 27
	656	+	(ii) attributable to military service of the individual outside the 24
	657	+	United States. 25
660	658
661		-	11–206. 28
	659	+	[(2)] (3) The amount of the subtraction under paragraph [(1)] (2) of this 26
	660	+	subsection: 27
662	661
663		-	(d) The sales and use tax does not apply to: 29
	662	+	(i) is reduced dollar for dollar in the amount by which military pay 28
	663	+	received by the individual exceeds $15,000; and 29
664	664		SENATE BILL 278 15
665		-
666		-
667		-	(2) if the proceeds of the sale are used to support a bona fide nationally 1
668		-	organized and recognized organization of veterans [of the armed forces of the United 2
669		-	States] or auxiliary of the organization or 1 of its units, a sale of food or meals for 3
670		-	consumption only on the premises, served by the organization or auxiliary; 4
671		-
672		-	SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 5
673		-	as follows: 6
674		-
675		-	Article – Tax – General 7
676		-
677		-	10–101. 8
678		-
679		-	(a) In this title the following words have the meanings indicated. 9
680		-
681		-	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 10
682		-	GOVERNMENT ARTICLE. 11
683		-
684		-	10–207. 12
685		-
686		-	(a) To the extent included in federal adjusted gross income, the amounts under 13
687		-	this section are subtracted from the federal adjusted gross income of a resident to determine 14
688		-	Maryland adjusted gross income. 15
689		-
690		-	(p) (1) (I) IN THIS SUBSECTION TH E FOLLOWING WORDS HA VE THE 16
691		-	MEANINGS INDICATED . 17
692		-
693		-	(II) “MILITARY PAY” MEANS PAY RECEIVED A S A RESULT OF 18
694		-	MILITARY SERVICE . 19
695		-
696		-	(III) “MILITARY SERVICE” HAS THE MEANING STAT ED IN 20
697		-	SUBSECTION (Q)(1) OF THIS SECTION. 21
698		-
699		-	(2) The subtraction under subsection (a) of this section includes the first 22
700		-	$15,000 of military pay that is: 23
701		-
702		-	(i) received by an individual who is in active MILITARY service [of 24
703		-	any branch of the armed forces]; and 25
704		-
705		-	(ii) attributable to military service of the individual outside the 26
706		-	United States. 27
707		-
708		-	[(2)] (3) The amount of the subtraction under paragraph [(1)] (2) of this 28
709		-	subsection: 29
710		-
711		-	(i) is reduced dollar for dollar in the amount by which military pay 30
712		-	received by the individual exceeds $15,000; and 31 16 SENATE BILL 278
713		-
714	665
715	666
716	667		(ii) is reduced to zero if the amount of military pay received by the 1
717	668		individual exceeds $30,000. 2
718	669
719	670		(q) (1) (i) In this subsection the following words have the meanings 3
720	671		indicated. 4
721	672
722	673		(ii) “ARMED FORCES ” HAS THE MEANING STAT ED IN § 9–901 OF 5
723	674		THE STATE GOVERNMENT ARTICLE. 6
724	675
725	676		(III) “Military retirement income” means retirement income, 7
726	677		including death benefits, received as a result of military service. 8
727	678
728	679		[(iii)] (IV) “Military service” means: 9
729	680
730	681		1. induction into the armed forces [of the United States] for 10
731	682		training and service under the Selective Training and Service Act of 1940 or a subsequent 11
732	683		act of a similar nature; 12
733	684
734	685		2. membership in a reserve component [of the armed forces 13
735	686		of the United States]; 14
736	687
737	688		3. membership in an active component of the armed forces 15
738	689		[of the United States]; OR 16
739	690
740	691		4. [membership in the Maryland National Guard; or 17
741	692
742	693		5.] active duty with the commissioned corps of the Public 18
743	694		Health Service, the National Oceanic and Atmospheric Administration, or the Coast and 19
744	695		Geodetic Survey. 20
745	696
746	697		(2) The subtraction under subsection (a) of this section includes: 21
747	698
748	699		(i) if, on the last day of the taxable year, the individual is under the 22
749	700		age of 55 years, the first $12,500 of military retirement income received by an individual 23
750	701		during the taxable year; and 24
751	702
752	703		(ii) if, on the last day of the taxable year, the individual is at least 55 25
753	704		years old, the first $20,000 of military retirement income received by an individual during 26
754	705		the taxable year. 27
755	706
756	707		10–208. 28
757	708
758	709		(a) In addition to the modification under § 10–207 of this subtitle, the amounts 29
759	710		under this section are subtracted from the federal adjusted gross income of a resident to 30
760		-	determine Maryland adjusted gross income. 31 ~~SENATE BILL 278 17~~
761		-
	711	+	determine Maryland adjusted gross income. 31
	712	+	16 SENATE BILL 278
762	713
763	714
764	715		(i–1) (2) The subtraction under subsection (a) of this section includes an amount 1
765	716		equal to the amount specified in paragraph (4) of this subsection if an individual is a 2
766	717		qualifying public safety volunteer for the taxable year, as determined under paragraph (3) 3
767	718		of this subsection. 4
768	719
769	720		(3) An individual is a qualifying public safety volunteer for the taxable year 5
770	721		eligible for the subtraction modification under this subsection if the individual: 6
771	722
772	723		(iii) 3. is a member of [the National Guard or other] A reserve 7
773	724		component [of the United States armed forces who has been ordered into active military 8
774	725		service and] who serves on OFFICIAL active duty [in the armed forces of the United States] 9
775	726		ORDERS during the taxable year; or 10
776	727
777	728		(4) The amount of the subtraction under paragraph (2) of this subsection is 11
778	729		equal to $7,000. 12
779	730
780	731		13–908. 13
781	732
782	733		(b) (1) IN THIS SUBSECTION, “PUBLIC HEALTH EMERGE NCY” INCLUDES: 14
783	734
784	735		(I) A NATIONAL EMERGENCY DECLARED BY THE PRESIDENT OF 15
785	736		THE UNITED STATES UNDER THE NATIONAL EMERGENCIES ACT; 16
786	737
787	738		(II) AN EMERGENCY OR MAJO R DISASTER DECLARED BY THE 17
788	739		PRESIDENT OF THE UNITED STATES UNDER THE ROBERT T. STAFFORD DISASTER 18
789	740		RELIEF AND EMERGENCY ASSISTANCE ACT; 19
790	741
791	742		(III) A PUBLIC HEALTH EMER GENCY DECLARED BY THE 20
792	743		SECRETARY OF HEALTH AND HUMAN SERVICES UNDER 42 U.S.C. § 247D; AND 21
793	744
794	745		(IV) A CATASTROPHIC HEALT H EMERGENCY DECLARED BY THE 22
795	746		GOVERNOR UNDER § 14–3A–02 OF THE PUBLIC SAFETY ARTICLE. 23
796	747
797	748		[(1)] (2) The income tax imposed under this article shall be abated in the 24
798	749		case of any individual: 25
799	750
800	751		(i) who dies while in active service as a member of the [armed forces 26
801	752		of the United States] UNIFORMED SERVICES , if such death occurs while serving in a 27
802	753		combat zone OR A PUBLIC HEALTH E MERGENCY RESPONSE AR EA or as a result of 28
803	754		wounds, disease, or injury incurred while so serving; or 29
804	755
805	756		(ii) who dies while a [military] MEMBER OF THE UNIFORMED 30
806	757		SERVICES or civilian employee of the United States, if such death occurs as a result of 31
807		-	wounds, DISEASE, or injury incurred while the individual was a [military] MEMBER OF 32 18 SENATE BILL 278
	758	+	wounds, DISEASE, or injury incurred while the individual was a [military] MEMBER OF 32
	759	+	THE UNIFORMED SERVICES or civilian employee of the United States and which were 33 SENATE BILL 278 17
808	760
809	761
810		-	THE UNIFORMED SERVIC ES or civilian employee of the United States and which were 1
811		-	incurred outside the United States in A PUBLIC HEALTH EMER GENCY RESPONSE OR a 2
812		-	terroristic or military action. 3
	762	+	incurred outside the United States in A PUBLIC HEALTH EMER GENCY RESPONSE OR a 1
	763	+	terroristic or military action. 2
813	764
814		-	[(2)] (3) The abatement of tax shall have the same effect and shall apply 4
815		-	to the same taxable years as provided under § 692 of the Internal Revenue Code. 5
	765	+	[(2)] (3) The abatement of tax shall have the same effect and shall apply 3
	766	+	to the same taxable years as provided under § 692 of the Internal Revenue Code. 4
816	767
817		-	SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 6
818		-	as follows: 7
	768	+	SECTION 3. AND BE IT FURTHER ENACTED, That the Laws of Maryland read 5
	769	+	as follows: 6
819	770
820		-	Article – Tax – Property 8
	771	+	Article – Tax – Property 7
821	772
822		-	1–101. 9
	773	+	1–101. 8
823	774
824		-	(a) In this article the following words have the meanings indicated. 10
	775	+	(a) In this article the following words have the meanings indicated. 9
825	776
826		-	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 11
827		-	GOVERNMENT ARTICLE. 12
	777	+	(A–1) “ACTIVE DUTY” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 10
	778	+	GOVERNMENT ARTICLE. 11
828	779
829		-	(A–2) “ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF 13
830		-	THE STATE GOVERNMENT ARTICLE. 14
	780	+	(A–2) “ACTIVE SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF 12
	781	+	THE STATE GOVERNMENT ARTICLE. 13
831	782
832		-	(HH–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 15
833		-	OF THE STATE GOVERNMENT ARTICLE. 16
	783	+	(HH–1) “RESERVE COMPONENT ” HAS THE MEANING STAT ED IN § 9–901 14
	784	+	OF THE STATE GOVERNMENT ARTICLE. 15
834	785
835		-	(JJ–1) “SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF THE 17
836		-	STATE GOVERNMENT ARTICLE. 18
	786	+	(JJ–1) “SERVICE MEMBER ” HAS THE MEANING STAT ED IN § 9–901 OF THE 16
	787	+	STATE GOVERNMENT ARTICLE. 17
837	788
838		-	(OO–1) “UNIFORMED ~~SERVICES~~ ” HAS THE MEANING STAT ED IN § 9–901 19
839		-	OF THE STATE GOVERNMENT ARTICLE. 20
	789	+	(OO–1) “UNIFORMED SERVICE S” HAS THE MEANING STAT ED IN § 9–901 18
	790	+	OF THE STATE GOVERNMENT ARTICLE. 19
840	791
841		-	(RR) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 21
842		-	GOVERNMENT ARTICLE. 22
	792	+	(RR) “VETERAN” HAS THE MEANING STAT ED IN § 9–901 OF THE STATE 20
	793	+	GOVERNMENT ARTICLE. 21
843	794
844		-	7–208. 23
	795	+	7–208. 22
845	796
846		-	(a) (1) In this section the following words have the meanings indicated. 24
	797	+	(a) (1) In this section the following words have the meanings indicated. 23
847	798
848		-	(2) “Disabled active duty service member” means an [individual in active 25
849		-	service of the military, naval, or air service as defined in 38 U.S.C. § 101] ACTIVE SERVICE 26
850		-	MEMBER who has a service connected physical disability that: 27
	799	+	(2) “Disabled active duty service member” means an [individual in active 24
	800	+	service of the military, naval, or air service as defined in 38 U.S.C. § 101] ACTIVE SERVICE 25
	801	+	MEMBER who has a service connected physical disability that: 26
851	802
852		-	(i) is reasonably certain to continue for the life of the service 28
853		-	member; and 29
854		-	SENATE BILL 278 19
	803	+	(i) is reasonably certain to continue for the life of the service 27
	804	+	member; and 28
	805	+
	806	+	(ii) was not caused or incurred by misconduct of the service member. 29 18 SENATE BILL 278
855	807
856	808
857		-	(ii) was not caused or incurred by misconduct of the service member. 1
858	809
859		-	(3) (i) “Disabled veteran” means an individual who: 2
	810	+	(3) (i) “Disabled veteran” means an individual who: 1
860	811
861		-	1. is [honorably discharged or released under honorable 3
862		-	circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101] A 4
863		-	VETERAN; and 5
	812	+	1. is [honorably discharged or released under honorable 2
	813	+	circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101] A 3
	814	+	VETERAN; and 4
864	815
865		-	2. has been declared by the U.S. Department of Veterans 6
866		-	Affairs to have a permanent 100% service connected disability that results from blindness 7
867		-	or other disabling cause that: 8
	816	+	2. has been declared by the U.S. Department of Veterans 5
	817	+	Affairs to have a permanent 100% service connected disability that results from blindness 6
	818	+	or other disabling cause that: 7
868	819
869		-	A. is reasonably certain to continue for the life of the veteran; 9
870		-	and 10
	820	+	A. is reasonably certain to continue for the life of the veteran; 8
	821	+	and 9
871	822
872		-	B. was not caused or incurred by misconduct of the veteran. 11
	823	+	B. was not caused or incurred by misconduct of the veteran. 10
873	824
874		-	(ii) “Disabled veteran” includes an individual who qualifies 12
875		-	posthumously for a 100% service connected disability. 13
	825	+	(ii) “Disabled veteran” includes an individual who qualifies 11
	826	+	posthumously for a 100% service connected disability. 12
876	827
877		-	(b) Except as provided in subsection (e) of this section, a dwelling house is exempt 14
878		-	from property tax if: 15
	828	+	(b) Except as provided in subsection (e) of this section, a dwelling house is exempt 13
	829	+	from property tax if: 14
879	830
880		-	(1) the dwelling house is owned by: 16
	831	+	(1) the dwelling house is owned by: 15
881	832
882		-	(i) a disabled active duty service member; 17
	833	+	(i) a disabled active duty service member; 16
883	834
884		-	(ii) a disabled veteran; 18
	835	+	(ii) a disabled veteran; 17
885	836
886		-	(iii) a surviving spouse of an individual who died in the line of duty, 19
887		-	if: 20
	837	+	(iii) a surviving spouse of an individual who died in the line of duty, 18
	838	+	if: 19
888	839
889		-	1. the dwelling house was owned by the individual at the 21
890		-	time of the individual’s death; 22
	840	+	1. the dwelling house was owned by the individual at the 20
	841	+	time of the individual’s death; 21
891	842
892		-	2. the dwelling house was acquired by the surviving spouse 23
893		-	within 2 years of the individual’s death, if the individual or the surviving spouse was 24
894		-	domiciled in the State as of the date of the individual’s death; or 25
	843	+	2. the dwelling house was acquired by the surviving spouse 22
	844	+	within 2 years of the individual’s death, if the individual or the surviving spouse was 23
	845	+	domiciled in the State as of the date of the individual’s death; or 24
895	846
896		-	3. the dwelling house was acquired after the surviving 26
897		-	spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 27
898		-	to the extent of the previous exemption; or 28
	847	+	3. the dwelling house was acquired after the surviving 25
	848	+	spouse qualified for exemption for a former dwelling house under item 1 or 2 of this item, 26
	849	+	to the extent of the previous exemption; or 27
899	850
900		-	(iv) a surviving spouse of a disabled veteran who meets the 29
901		-	requirements of subsection (c) of this section; and 30
	851	+	(iv) a surviving spouse of a disabled veteran who meets the 28
	852	+	requirements of subsection (c) of this section; and 29
902	853
903		-	(2) the application requirements of subsection (d) of this section are met. ~~31 20 SENATE BILL 278~~
904		-
	854	+	(2) the application requirements of subsection (d) of this section are met. 30
	855	+	SENATE BILL 278 19
905	856
906	857
907	858		9–102. 1
908	859
909	860		(a) (1) In this section the following words have the meanings indicated. 2
910	861
911	862		(9) “Renter” means an individual, who during the calendar year for which 3
912	863		the property tax relief under this section is sought, actually occupies a dwelling in which 4
913	864		the individual has a leasehold interest and who: 5
914	865
915	866		(ii) has been found permanently and totally disabled and has 6
916	867		qualified for benefits under: 7
917	868
918	869		3. any federal act for SERVICE members [of the United 8
919	870		States armed forces]; or 9
920	871
921	872		(b) There is a property tax relief program for any renter. 10
922	873
923	874		(h) (1) The property tax relief that a renter may receive under this section is 11
924	875		the assumed property tax on real property less a percentage of the combined income of the 12
925	876		renter. 13
926	877
927	878		(2) The percentage is: 14
928	879
929	880		(i) 0% of the 1st $4,000 of combined income; 15
930	881
931	882		(ii) 2.5% of the 2nd $4,000 of combined income; and 16
932	883
933	884		(iii) 5.5% of the combined income over $8,000. 17
934	885
935	886		9–219. 18
936	887
937	888		(a) The Mayor and City Council of Baltimore City or the governing body of a 19
938	889		county or of a municipal corporation may grant, by law, a property tax credit against the 20
939	890		county or municipal corporation property tax imposed on rental dwellings of owners who 21
940	891		provide reduced rents for any tenant who: 22
941	892
942	893		(2) has been found permanently and totally disabled and has qualified for 23
943	894		benefits under: 24
944	895
945	896		(iii) any federal act for SERVICE members [of the United States 25
946	897		armed forces]; or 26
947	898
948	899		9–258. 27
949	900
950	901		(a) (1) In this section the following words have the meanings indicated. 28
951	902
952		-	(2) “Dwelling” has the meaning stated in § 9–105 of this title. 29 ~~SENATE BILL 278 21~~
953		-
	903	+	(2) “Dwelling” has the meaning stated in § 9–105 of this title. 29
	904	+	20 SENATE BILL 278
954	905
955	906
956	907		(3) “Eligible individual” means: 1
957	908
958	909		(ii) an individual who is at least 65 years old and is a retired 2
959	910		SERVICE member [of the uniformed services of the United States as defined in 10 U.S.C. § 3
960	911		101, the military reserves, or the National Guard]; 4
961	912
962	913		(iii) a surviving spouse, who is at least 65 years old and has not 5
963	914		remarried, of a retired SERVICE member [of the uniformed services of the United States 6
964	915		as defined in 10 U.S.C. § 101, the military reserves, or the National Guard]; 7
965	916
966	917		(iv) an individual who: 8
967	918
968	919		1. is an active duty, retired, or honorably discharged 9
969	920		SERVICE member [of the uniformed services of the United States as defined in 10 U.S.C. § 10
970	921		101, the military reserves, or the National Guard]; and 11
971	922
972	923		2. has a service–connected disability as defined in a local law 12
973	924		enacted under this section; or 13
974	925
975	926		(v) a surviving spouse of an individual described under item (iv) of 14
976	927		this paragraph who has not remarried. 15
977	928
978	929		(b) The Mayor and City Council of Baltimore City or the governing body of a 16
979	930		county or municipal corporation may grant, by law, a property tax credit under this section 17
980	931		against the county or municipal corporation property tax imposed on the dwelling of an 18
981	932		eligible individual. 19
982	933
983	934		9–265. 20
984	935
985	936		(a) (1) In this section the following words have the meanings indicated. 21
986	937
987	938		(2) “Disabled veteran” means an individual who: 22
988	939
989	940		(i) is [honorably discharged or released under honorable 23
990	941		circumstances from active military, naval, or air service as defined in 38 U.S.C. § 101] A 24
991	942		VETERAN; and 25
992	943
993	944		(ii) 1. has been declared by the U.S. Department of Veterans 26
994	945		Affairs to have a permanent service–connected disability of at least 50% that results from 27
995	946		blindness or any other disabling cause that: 28
996	947
997	948		A. is reasonably certain to continue for the life of the veteran; 29
998	949		and 30
999		-	22 SENATE BILL 278
1000	950
1001		-
1002		-	B. was not caused or incurred by misconduct of the veteran; 1
1003		-	or 2
1004		-
1005		-	2. has been declared by the U.S. Department of Veterans 3
1006		-	Affairs to have a nonpermanent service–connected disability of 100% that results from 4
1007		-	blindness or any other disabling cause that was not caused or incurred by misconduct of 5
1008		-	the veteran. 6
1009		-
1010		-	(3) “Dwelling house”: 7
1011		-
1012		-	(i) means real property that is: 8
1013		-
1014		-	1. the legal residence of a disabled veteran; and 9
1015		-
1016		-	2. occupied by not more than two families; and 10
1017		-
1018		-	(ii) includes the lot or curtilage and structures necessary to use the 11
1019		-	real property as a residence. 12
1020		-
1021		-	(b) The Mayor and City Council of Baltimore City or the governing body of a 13
1022		-	county or municipal corporation may grant, by law, a property tax credit under this section 14
1023		-	against the county or municipal corporation property tax imposed on a dwelling house if: 15
1024		-
1025		-	(1) the dwelling house is owned by a disabled veteran; 16
1026		-
1027		-	(2) the disabled veteran’s federal adjusted gross income for the 17
1028		-	immediately preceding taxable year does not exceed $100,000; and 18
1029		-
1030		-	(3) the application requirements of subsection (d) of this section are met. 19
1031		-
1032		-	10–204. 20
1033		-
1034		-	(a) Notwithstanding Subtitle 1 of this title, the governing body of a county may 21
1035		-	authorize, by law, a payment deferral of county property tax for residential real property 22
1036		-	occupied as the principal residence of the owner. 23
1037		-
1038		-	(b) An owner is eligible for a payment deferral under subsection (a) of this section 24
1039		-	if the owner or at least 1 of the owners: 25
1040		-
1041		-	(1) has resided in the dwelling for a period of at least 5 consecutive years; 26
1042		-
1043		-	(2) (ii) has been found permanently and totally disabled and has 27
1044		-	qualified for benefits under: 28
1045		-
1046		-	3. any federal act for SERVICE members [of the United 29
1047		-	States armed forces]; or 30
1048		-	SENATE BILL 278 23
1049		-
1050		-
1051		-	(3) meets the income eligibility requirements determined under subsection 1
1052		-	(c) of this section. 2
1053		-
1054		-	10–204.2. 3
1055		-
1056		-	(a) Notwithstanding Subtitle 1 of this title, the governing body of a municipal 4
1057		-	corporation may authorize, by law, a payment deferral of municipal corporation property 5
1058		-	tax for residential real property occupied as the principal residence of the owner. 6
1059		-
1060		-	(b) An owner is eligible for a payment deferral under subsection (a) of this section 7
1061		-	if the owner or at least 1 of the owners: 8
1062		-
1063		-	(1) has resided in the dwelling for a period of at least 5 consecutive years; 9
1064		-
1065		-	(2) (ii) has been found permanently and totally disabled and has 10
1066		-	qualified for benefits under: 11
1067		-
1068		-	3. any federal act for SERVICE members [of the United 12
1069		-	States armed forces]; or 13
1070		-
1071		-	(3) meets the income eligibility requirements determined under subsection 14
1072		-	(c) of this section. 15
1073		-
1074		-	SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 16
1075		-	applicable to all taxable years beginning after December 31, 2024. 17
1076		-
1077		-	SECTION 5. AND BE IT FURTHER ENACTED, That Section 3 of this A ct shall be 18
1078		-	applicable to all taxable years beginning after June 30, 2025. 19
1079		-
1080		-	SECTION 6. AND BE IT FURTHER ENACTED, That this Act shall take effect July 20
1081		-	1, 2025. 21
	951	+	B. was not caused or incurred by misconduct of the veteran; 31
	952	+	or 32 SENATE BILL 278 21
1082	953
1083	954
1084	955
	956	+	2. has been declared by the U.S. Department of Veterans 1
	957	+	Affairs to have a nonpermanent service–connected disability of 100% that results from 2
	958	+	blindness or any other disabling cause that was not caused or incurred by misconduct of 3
	959	+	the veteran. 4
1085	960
1086		-	Approved:
1087		-	________________________________________________________________________________
1088		-	Governor.
1089		-	________________________________________________________________________________
1090		-	President of the Senate.
1091		-	________________________________________________________________________________
1092		-	Speaker of the House of Delegates.
	961	+	(3) “Dwelling house”: 5
	962	+
	963	+	(i) means real property that is: 6
	964	+
	965	+	1. the legal residence of a disabled veteran; and 7
	966	+
	967	+	2. occupied by not more than two families; and 8
	968	+
	969	+	(ii) includes the lot or curtilage and structures necessary to use the 9
	970	+	real property as a residence. 10
	971	+
	972	+	(b) The Mayor and City Council of Baltimore City or the governing body of a 11
	973	+	county or municipal corporation may grant, by law, a property tax credit under this section 12
	974	+	against the county or municipal corporation property tax imposed on a dwelling house if: 13
	975	+
	976	+	(1) the dwelling house is owned by a disabled veteran; 14
	977	+
	978	+	(2) the disabled veteran’s federal adjusted gross income for the 15
	979	+	immediately preceding taxable year does not exceed $100,000; and 16
	980	+
	981	+	(3) the application requirements of subsection (d) of this section are met. 17
	982	+
	983	+	10–204. 18
	984	+
	985	+	(a) Notwithstanding Subtitle 1 of this title, the governing body of a county may 19
	986	+	authorize, by law, a payment deferral of county property tax for residential real property 20
	987	+	occupied as the principal residence of the owner. 21
	988	+
	989	+	(b) An owner is eligible for a payment deferral under subsection (a) of this section 22
	990	+	if the owner or at least 1 of the owners: 23
	991	+
	992	+	(1) has resided in the dwelling for a period of at least 5 consecutive years; 24
	993	+
	994	+	(2) (ii) has been found permanently and totally disabled and has 25
	995	+	qualified for benefits under: 26
	996	+
	997	+	3. any federal act for SERVICE members [of the United 27
	998	+	States armed forces]; or 28
	999	+
	1000	+	(3) meets the income eligibility requirements determined under subsection 29
	1001	+	(c) of this section. 30 22 SENATE BILL 278
	1002	+
	1003	+
	1004	+
	1005	+	10–204.2. 1
	1006	+
	1007	+	(a) Notwithstanding Subtitle 1 of this title, the governing body of a municipal 2
	1008	+	corporation may authorize, by law, a payment deferral of municipal corporation property 3
	1009	+	tax for residential real property occupied as the principal residence of the owner. 4
	1010	+
	1011	+	(b) An owner is eligible for a payment deferral under subsection (a) of this section 5
	1012	+	if the owner or at least 1 of the owners: 6
	1013	+
	1014	+	(1) has resided in the dwelling for a period of at least 5 consecutive years; 7
	1015	+
	1016	+	(2) (ii) has been found permanently and totally disabled and has 8
	1017	+	qualified for benefits under: 9
	1018	+
	1019	+	3. any federal act for SERVICE members [of the United 10
	1020	+	States armed forces]; or 11
	1021	+
	1022	+	(3) meets the income eligibility requirements determined under subsection 12
	1023	+	(c) of this section. 13
	1024	+
	1025	+	SECTION 4. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be 14
	1026	+	applicable to all taxable years beginning after December 31, 2024. 15
	1027	+
	1028	+	SECTION 5. AND BE IT FURTHER ENACTED, That Section 3 of this Act shall be 16
	1029	+	applicable to all taxable years beginning after June 30, 2025. 17
	1030	+
	1031	+	SECTION 6. AND BE IT FURTHER ENACTED, That this Act shall take effect July 18
	1032	+	1, 2025. 19