Volume 796, Page 2532 View pdf image |
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CHAPTER 375 AN ACT concerning Income Tax - United States Coast Guard Auxiliary Members FOR the purpose of making certain members of the United States Coast Guard BY repealing and reenacting, with amendments, (1997 Replacement Volume and 1998 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF Article - Tax - General 10-208. (i-1) (1) The subtraction under subsection (a) of this section includes an (2) An individual is a qualifying volunteer fire, rescue, or emergency (i) is an active member of a bona fide Maryland fire, rescue, or (ii) serves the organization in a volunteer capacity without (iii) 1. qualifies for active status during the taxable year under: A. a volunteer fire, rescue, or emergency medical services |
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Volume 796, Page 2532 View pdf image |
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