Ch. 508                                        1995 LAWS OF MARYLAND

(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;

(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
PROGRAM, TO IDENTIFY ACTIVE VOLUNTEER FIRE, RESCUE, OR EMERGENCY
MEDICAL SERVICES MEMBERS, IF THE POINT SYSTEM REQUIRES, FOR ACTIVE
STATUS QUALIFICATION A MINIMUM OF 50 POINTS. PER YEAR AND THAT POINTS BE
EARNED IN AT LEAST TWO DIFFERENT CATEGORIES; OR

2. HAS MAINTAINED ACTIVE STATUS FOR AT LEAST 25
YEARS UNDER A VOLUNTEER FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES
PERSONNEL LENGTH OF SERVICE AWARD PROGRAM OR A POINT SYSTEM
ESTABLISHED IN LIEU OF A LENGTH OF SERVICE AWARD PROGRAM; AND

(IV)    WILL HAVE BEEN AN ACTIVE MEMBER OF A BONA FIDE
MARYLAND FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES ORGANIZATION
FOR AT LEAST 72 MONTHS DURING THE LAST 10 CALENDAR YEARS BY DECEMBER 31
OF THE TAXABLE YEAR.

(3)      EACH FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES
ORGANIZATION SHALL:

(I)       MAINTAIN A RECORD OF THE POINTS EARNED BY EACH
INDIVIDUAL DURING EACH CALENDAR YEAR;

(II)     PROVIDE EACH MEMBER A REPORT IDENTIFYING THE
NUMBER OF POINTS EARNED IN EACH CATEGORY BY FEBRUARY 15 OF THE
FOLLOWING YEAR; AND

(III)    PROVIDE A REPORT THAT INCLUDES THE NAMES, SOCIAL
SECURITY NUMBERS, AND POINTS EARNED BY THOSE MEMBERS QUALIFYING FOR
THE SUBTRACTION MODIFICATION UNDER THIS SECTION TO THE MARYLAND STATE
FIREMEN'S ASSOCIATION BY MAY 1 OF THE FOLLOWING YEAR.

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