PARRIS N. GLENDENING, Governor                             Ch. 508

CHAPTER 508
(Senate Bill 144)

AN ACT concerning

Income Tax - Subtraction Modification for Volunteer Fire, Rescue, or Emergency Medical

Services Personnel

FOR the purpose of providing a subtraction modification under the Maryland income tax
in certain amounts for certain qualifying volunteer fire, rescue, or emergency
medical services members; providing certain criteria for qualification for the
subtraction modification; requiring fire, rescue, or emergency medical services
organizations to maintain certain records and provide certain reports relating to
certain volunteer services; requiring the Maryland State Firemen's Association to
submit a certain annual report to the Department of Public Safety and Correctional
Services and the Comptroller's Office; providing for a certain penalty under certain
circumstances; providing for the application of this Act; and generally relating to a
subtraction modification under the Maryland income tax in certain amounts for
certain qualifying volunteer fire, rescue, or emergency medical services members.

BY repealing and reenacting, without amendments,
Article - Tax - General
Section 10-208(a)
Annotated Code of Maryland
(1988 Volume and 1994 Supplement)

BY adding to

Article - Tax - General
Section 10-208(i-1)
Annotated Code of Maryland
(1988 Volume and 1994 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

10-208.

(a) In addition to the modification under § 10-207 of this subtitle, the amounts
under this section are subtracted from the federal adjusted gross income of a resident to
determine Maryland adjusted gross income.

(I-1) (1) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES AN AMOUNT EQUAL TO $3,000 IF AN INDIVIDUAL IS A QUALIFYING
VOLUNTEER FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES MEMBER FOR THE
TAXABLE YEAR, AS DETERMINED UNDER PARAGRAPH (2) OF THIS SUBSECTION.

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