H.B. 75

VETOES

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 $2,000 $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.

(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

- 4030 -