(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 OR BY THE UNITED STATES
COAST GUARD AUXILIARY, 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

(iv) will have been an active member of a bona fide Maryland fire,
rescue, or emergency medical services organization OR OF THE UNITED STATES
COAST GUARD AUXILIARY for at least 72 months during the last 10 calendar years by
December 31 of the taxable year.

(3) (I) Each fire, rescue, or emergency medical services organization
AND THE UNITED STATES COAST GUARD AUXILIARY shall:

(i) 1. maintain a record of the points earned by each individual
during each calendar year;

(ii) 2. provide each member a report identifying the number of
points earned in each category by February 15 of the following year; and

(iii) 3. provide a report that includes the names, Social Security
numbers, and points earned by those members qualifying for the subtraction
modification under this section SUBSECTION to the Maryland State Firemen's
Association by May 1 of the following year.

(II) AN INDIVIDUAL MAY NOT QUALIFY FOR THE SUBTRACTION
UNDER THIS SUBSECTION BASED ON MEMBERSHIP IN THE UNITED STATES COAST
GUARD AUXILIARY UNLESS THE UNITED STATES COAST GUARD AUXILIARY:

1. MAINTAINS A RECORD OF THE POINTS EARNED BY EACH
INDIVIDUAL DURING EACH CALENDAR YEAR;