S.B. 664

VETOES

BY repealing and reenacting, without amendments,
Article - Tax - General
Section 10-208(a)
Annotated Code of Maryland
(1988 Volume and 1993 Supplement)

BY adding to

Article - Tax - General

Section 10-208(i-1)                           

Annotated Code of Maryland

(1988 Volume and 1993 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 $2,000 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.

(2) AN INDIVIDUAL IS A QUALIFYING VOLUNTEER FIRE, RESCUE, OR
EMERGENCY MEDICAL SERVICES MEMBER FOR THE TAXABLE YEAR ELIGIBLE FOR
THE SUBTRACTION MODIFICATION UNDER THIS SUBSECTION IF THE INDIVIDUAL:

(I)       IS AN ACTIVE MEMBER OF A BONA FIDE MARYLAND FIRE,
RESCUE, OR EMERGENCY MEDICAL SERVICES ORGANIZATION;

(II)     SERVES THE ORGANIZATION IN A VOLUNTEER CAPACITY
WITHOUT COMPENSATION, EXCEPT NOMINAL EXPENSES OR MEALS; AND

(III)    1. QUALIFIES FOR ACTIVE STATUS DURING THE TAXABLE
YEAR UNDER:

A.       A VOLUNTEER FIRE, RESCUE, OR EMERGENCY MEDICAL
SERVICES PERSONNEL LENGTH OF SERVICE AWARD PROGRAM OPERATED BY A
COUNTY OR MUNICIPAL CORPORATION OF THE STATE, IF THE LENGTH OF SERVICE
AWARD PROGRAM REQUIRES FOR ACTIVE STATUS QUALIFICATION A MINIMUM OF
50 POINTS PER YEAR AND THAT POINTS BE EARNED IN AT LEAST TWO DIFFERENT
CATEGORIES; OR

B.       A POINT SYSTEM ESTABLISHED BY A COUNTY OR
MUNICIPAL CORPORATION THAT DOES NOT OPERATE A VOLUNTEER FIRE, RESCUE,
OR EMERGENCY MEDICAL SERVICES PERSONNEL LENGTH OF SERVICE AWARD

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