Ch. 601

1996 LAWS OF MARYLAND

(ii) 50% may bo claimed in the taxable year in which the Department
of Natural Resources issues a final certificate of reforestation or timber stand
improvement.

[(i-1)] (I) (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.

(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 is 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 bo 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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