Maryland HB 441: Income Tax - Subtraction Modification - Volunteer Fire, Rescue, and Emergency Medical Services Members

Bill Text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0441*

HOUSE BILL 441
Q3 9lr2769

By: Delegates Crosby, Bromwell, Clark, Fennell, W. Fisher, Jackson, Kerr, Lisanti,
Metzgar, Patterson, Rogers, and C. Watson
Introduced and read first time: January 31, 2019
Assigned to: Ways and Means

A BILL ENTITLED

AN ACT concerning 1

Income Tax – Subtraction Modification – Volunteer Fire, Rescue, and 2
Emergency Medical Services Members 3

FOR the purpose of increasing, for certain taxable years, the amount of a subtraction 4
modification under the Maryland income tax for certain qualifying volunteer fire, 5
rescue, and emergency medical services members; and generally relating to a 6
subtraction modification under the Maryland income tax for qualifying volunteer 7
fire, rescue, and emergency medical services members. 8

BY repealing and reenacting, without amendments, 9
Article – Tax – General 10
Section 10–208(a) 11
Annotated Code of Maryland 12
(2016 Replacement Volume and 2018 Supplement) 13

BY repealing and reenacting, with amendments, 14
Article – Tax – General 15
Section 10–208(i–1) 16
Annotated Code of Maryland 17
(2016 Replacement Volume and 2018 Supplement) 18

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
That the Laws of Maryland read as follows: 20

Article – Tax – General 21

10–208. 22

(a) In addition to the modification under § 10–207 of this subtitle, the amounts 23
under this section are subtracted from the federal adjusted gross income of a resident to 24

2 HOUSE BILL 441

determine Maryland adjusted gross income. 1

(i–1) (1) The subtraction under subsection (a) of this section includes an amount 2
equal to the amount specified in paragraph (3) of this subsection if an individual is a 3
qualifying volunteer fire, rescue, or emergency medical services member for the taxable 4
year, as determined under paragraph (2) of this subsection. 5

(2) An individual is a qualifying volunteer fire, rescue, or emergency 6
medical services member for the taxable year eligible for the subtraction modification under 7
this subsection if the individual: 8

(i) is an active member of: 9

1. a bona fide Maryland fire, rescue, or emergency medical 10
services organization; 11

2. an auxiliary organization of a bona fide Maryland fire, 12
rescue, or emergency medical services organization; 13

3. the United States Coast Guard Auxiliary; 14

4. the Maryland Defense Force; or 15

5. the Maryland Civil Air Patrol; 16

(ii) serves the organization in a volunteer capacity without 17
compensation, except nominal expenses or meals; 18

(iii) 1. qualifies for active status during the taxable year under: 19

A. a volunteer fire, rescue, or emergency medical services 20
personnel or auxiliary length of service award program operated by a county or municipal 21
corporation of the State, if the length of service award program requires for active status 22
qualification a minimum of 50 points per year and that points be earned in at least two 23
different categories; or 24

B. a point system established by a county or municipal 25
corporation that does not operate a volunteer fire, rescue, or emergency medical services 26
personnel or auxiliary length of service award program or by the United States Coast Guard 27
Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active 28
members of a volunteer fire, rescue, or emergency medical services organization or 29
auxiliary organization, if the point system requires for active status qualification a 30
minimum of 50 points per year and that points be earned in at least two different categories; 31

2. has maintained active status for at least 25 years under a 32
volunteer fire, rescue, or emergency medical services personnel or auxiliary length of 33
service award program or a point system established in lieu of a length of service award 34

HOUSE BILL 441 3

program; 1

3. is a member of the National Guard or other reserve 2
component of the United States armed forces who has been ordered into active military 3
service and who serves on active duty in the armed forces of the United States during the 4
taxable year; or 5

4. is a civilian or a member of the Merchant Marine on 6
assignment in support of the armed forces of the United States during the taxable year in 7
an area designated as a combat zone by executive order of the President; and 8

(iv) will have been an active member of a bona fide Maryland fire, 9
rescue, or emergency medical services organization, an auxiliary organization of a bona fide 10
Maryland fire, rescue, or emergency medical services organization, or the United States 11
Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol for 12
at least 36 months during the last 10 calendar years by December 31 of the taxable year. 13

(3) The amount of the subtraction under paragraph (1) of this subsection is 14
equal to: 1