Ch. 485

1997 LAWS OF MARYLAND

Article - Tax - General
Section 10-208(1)
Annotated Code of Maryland
(1988 Volume and 1996 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.

(L) (1) THE SUBTRACTION UNDER SUBSECTION (A) OF THIS SECTION
INCLUDES AN AMOUNT EQUAL TO $3,000 IF AN INDIVIDUAL IS A QUALIFYING
VOLUNTEER POLICE OFFICER FOR THE TAXABLE YEAR, AS DETERMINED UNDER
PARAGRAPH (2) OF THIS SUBSECTION.

(2) AN INDIVIDUAL IS A QUALIFYING VOLUNTEER POLICE OFFICER
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 POLICE

AGENCY;

(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 POLICE LENGTH OF SERVICE AWARD
PROGRAM OPERATED BY A COUNTY OR MUNICIPAL CORPORATION OF THE STATE,
IF THE MEMBER QUALIFIES FOR THE LENGTH OF SERVICE AWARD PROGRAM
UNDER THE POLICE AGENCY'S RULES AND REGULATIONS; OR

B. A POINT SYSTEM OR OTHER SYSTEM OF QUALIFICATION
ESTABLISHED BY A COUNTY OR MUNICIPAL CORPORATION THAT DOES NOT
OPERATE A VOLUNTEER POLICE OFFICER LENGTH OF SERVICE AWARD PROGRAM,
TO IDENTIFY ACTIVE VOLUNTEER POLICE OFFICERS, IF THE QUALIFICATION
SYSTEM IS INCORPORATED INTO THE POLICE AGENCY'S RULES AND REGULATIONS;
OR A VOLUNTEER POLICE LENGTH OF SERVICE AWARD PROGRAM ESTABLISHED BY THE
POLICE TRAINING COMMISSION IN CONJUNCTION WITH THE MARYLAND ASSOCIATION
OF COUNTIES AND THE MARYLAND MUNICIPAL LEAGUE, THAT INCLUDES UNIFORM
SYSTEMS FOR QUALIFICATION, CERTIFICATION, AND RECORD KEEPING, IF THE
PROGRAM IS INCORPORATED INTO THE POLICE AGENCY'S RULES AND REGULATIONS;
OR

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