PARRIS N. GLENDENING, Governor

H.B. 92

(IV) WILL HAVE BEEN AN ACTIVE MEMBER OF A BONA FIDE
MARYLAND FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES ORGANIZATION
FOR AT LEAST 72 CONSECUTIVE 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.

(4)      TO QUALIFY FOR THE SUBTRACTION MODIFICATION UNDER THIS
SUBSECTION, AN INDIVIDUAL SHALL ATTACH TO THE INDIVIDUAL'S INCOME TAX
RETURN A COPY OF THE REPORT PROVIDED BY THE ORGANIZATION UNDER
PARAGRAPH (3) OF THIS SUBSECTION.

(5)      ON OR BEFORE OCTOBER 1 OF EACH YEAR, THE MARYLAND STATE
FIREMEN'S ASSOCIATION SHALL SUBMIT TO THE DEPARTMENT OF PUBLIC SAFETY
AND CORRECTIONAL SERVICES AND THE OFFICE OF THE COMPTROLLER A REPORT
STATING THE PARTICIPATION IN THE POINT SYSTEM BY THE VARIOUS LOCAL
SUBDIVISIONS WITH THE NAMES AND SOCIAL SECURITY NUMBERS OF INDIVIDUALS
WHO QUALIFIED FOR THE SUBTRACTION MODIFICATION UNDER THIS SUBSECTION
FOR THE PRECEDING TAXABLE YEAR.

(6)      (I) A PERSON MAY NOT KNOWINGLY MAKE OR CAUSE ANY FALSE
STATEMENT OR REPORT TO BE MADE IN ANY APPLICATION OR IN ANY DOCUMENT
REQUIRED UNDER THIS SUBSECTION.

(II) ANY PERSON WHO VIOLATES OR ATTEMPTS TO VIOLATE ANY
PROVISION OF SUBPARAGRAPH (I) OF THIS PARAGRAPH SHALL BE SUBJECT TO A
FINE OF $1,000.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1995 and shall be applicable to all taxable years beginning after December 31,
1995.

May 24, 1995

The Honorable Casper R. Taylor, Jr.
Speaker of the House of Delegates
State House
Annapolis MD 21401

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