Maryland

2024 Legislation

• House Bill 646 – SB108
  • Status: Passed on April 9 2024 – 100% progression
  • Action: 2024-04-09 – Approved by the Governor – Chapter 15
  • Summary: Increasing, from $5,000 to $7,000, a subtraction modification under the Maryland income tax for an individual who is a qualifying police auxiliary or reserve volunteer.

FOR the purpose of increasing a subtraction modification under the Maryland income tax
for an individual who is a qualifying police auxiliary or reserve volunteer; and
generally relating to a subtraction modification under the Maryland income tax for
an individual who is a qualifying police auxiliary or reserve volunteer.

(II) “PUBLIC SAFETY ORGANIZATION” MEANS:

1. A BONA FIDE MARYLAND POLICE AGENCY;
2. A BONA FIDE MARYLAND FIRE, RESCUE, OR
   EMERGENCY MEDICAL SERVICES ORGANIZATION;
3. AN AUXILIARY ORGANIZATION OF A BONA FIDE
   MARYLAND FIRE, RESCUE, OR EMERGENCY MEDICAL SERVICES ORGANIZATION;
4. THE UNITED STATES COAST GUARD AUXILIARY;
5. THE MARYLAND DEFENSE FORCE; OR
6. THE MARYLAND CIVIL AIR PATROL.

An individual is a qualifying PUBLIC SAFETY 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[:

1. a bona fide Maryland fire, rescue, or emergency medical
   services organization;
2. an auxiliary organization of a bona fide Maryland fire,
   rescue, or emergency medical services organization;
3. the United States Coast Guard Auxiliary;
4. the Maryland Defense Force; or

[B.] C. a point system established by a county or municipal
corporation that does not operate a volunteer fire, rescue, or emergency medical services
personnel or auxiliary length of service award program or by the United States Coast Guard
Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active
members of a volunteer fire, rescue, or emergency medical services organization or
auxiliary organization, 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;

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

(ii) An individual may not qualify for the subtraction under
this subsection based on membership in the United States Coast Guard Auxiliary, the
Maryland Defense Force, or the Maryland Civil Air Patrol unless the United States Coast
Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol:

1. maintains a record of the points earned by each individual
   during each calendar year;
2. provides each member a report identifying the number of
   points earned in each category by February 15 of the following year; and
3. provides a report that includes the names, Social Security
   numbers, and points earned by those members qualifying for the subtraction modification
   under this subsection to the Comptroller on or before October 1 of each year.

• House Bill 299
  • Status: Introduced on January 15 2024 – 25% progression, died in committee
  • Action: 2024-01-18 – Hearing 1/30 at 2:30 p.m.
  • Pending: House Health and Government Operations Committee
  • Summary: Prohibiting the Governor from ordering the militia or a member of the militia into active duty combat unless the U.S. Congress has passed an official declaration of war or taken a certain official action; and establishing that this prohibition does not limit or prohibit the Governor from deploying the militia or a member of the militia under certain circumstances.

AN ACT concerning
Public Safety – Militia – Active Duty Combat
(Defend the Guard)
FOR the purpose of prohibiting the Governor from ordering the militia or a member of the militia into active duty combat unless the U.S. Congress has passed an official declaration of war or taken a certain official action; establishing that this prohibition does not limit or prohibit the Governor from deploying the militia or a member of the militia under certain circumstances; and generally relating to ordering the militia into active duty combat.

BY repealing and reenacting, with amendments,
Article – Public Safety
Section 13–702
Annotated Code of Maryland
(2022 Replacement Volume and 2023 Supplement)

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

Article – Public Safety
13–702.
(a) This section applies to the Maryland Defense Force and the National Guard.
(b) [The] EXCEPT AS PROVIDED IN SUBSECTION (E) OF THIS SECTION, THE Governor may order the militia into State active duty:

• in times of or on reasonable apprehension of imminent public crisis, disaster, rioting, catastrophe, insurrection, invasion, tumult, or breach of peace;
• when martial law is declared;
• to enforce the laws; or
• to carry on any function of the militia of the State.

(c)

• To enforce the laws, a member of the militia in State active duty has all the authority of a peace or law enforcement officer.
• The authority of the member extends throughout the State during the State active duty.

(d) Whenever the militia is in State active duty, the ranking officer of the militia ordered into State active duty or that officer’s subordinates on State active duty shall:

• cooperate with local law enforcement authorities; or
• if the exigencies of the case require and subject only to order from the Governor:
  • direct and control local law enforcement authorities and the Department of State Police; and
  • assume all the powers vested in these subordinated law enforcement authorities.

(e)

• (i) In this subsection the following words have the meanings indicated.
  • “Active duty combat” means performing the following services in the active federal military service of the United States:
    • Participation in an armed conflict;
    • Performance of a hazardous service relating to an armed conflict in a foreign state; or
    • Performance of a duty through an instrumentality of war.
  • “Official declaration of war” means an official declaration of war made by the U.S. Congress under Article I, § 8, Clause 11 of the U.S. Constitution.
• Notwithstanding any other provision of law, the Governor may not order the militia or any member of the militia into active duty combat unless the U.S. Congress has passed an official declaration of war or has taken an official action under Article I, § 8, Clause 15 of the U.S. Constitution to explicitly call forth the state militia or any member of the state militia to execute the laws of the United States, repel an invasion, or suppress an insurrection.
• Nothing in this subsection may be construed to limit or prohibit the Governor from deploying the militia or a member of the militia under U.S.C. Title 32, Defense Support of Civil Authorities, within the United States and U.S. territories.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect October 1, 2024.

2023 Legislation

• House Bill 220
  • Summary:Prohibiting the Governor from ordering the militia or a member of the militia into active duty combat unless the U.S. Congress has passed an official declaration of war or taken a certain official action; and establishing that this prohibition does not limit or prohibit the Governor from deploying the militia or a member of the militia under certain circumstances.
  • Status: Introduced on January 23 2023 – 25% progression
  • Action: 2023-01-24 – Hearing 2/15 at 1:00 p.m.
  • Pending: House Health and Government Operations Committee

This section applies to the Maryland Defense Force and the National Guard.

(2)

NOTWITHSTANDING ANY OTHER PROVISION OF LAW, THE GOVERNOR MAY NOT ORDER THE MILITIA OR ANY MEMBER OF THE MILITIA INTO ACTIVE DUTY COMBAT UNLESS THE U.S. CONGRESS HAS PASSED AN OFFICIAL DECLARATION OF WAR OR HAS TAKEN AN OFFICIAL ACTION UNDER ARTICLE I, § 8, CLAUSE 15 OF THE U.S. CONSTITUTION TO EXPLICITLY CALL FORTH THE STATE MILITIA OR ANY MEMBER OF THE STATE MILITIA TO EXECUTE THE LAWS OF THE UNITED STATES, REPEL AN INVASION, OR SUPPRESS AN INSURRECTION.

(3)

NOTHING IN THIS SUBSECTION MAY BE CONSTRUED TO LIMIT OR PROHIBIT THE GOVERNOR FROM DEPLOYING THE MILITIA OR A MEMBER OF THE MILITIA UNDER U.S.C. TITLE 32, DEFENSE SUPPORT OF CIVIL AUTHORITIES, WITHIN THE UNITED STATES AND U.S. TERRITORIES

• Senate Bill 76
  • Summary: Increasing to $10,000 a subtraction modification under the Maryland income tax for an individual who is a qualifying public safety volunteer.
  • Status: Introduced on January 11 2023 – 25% progression
    Action: 2023-01-10 – Hearing 1/19 at 1:00 p.m.
    Pending: Senate Budget and Taxation Committee

FOR the purpose of increasing a subtraction modification under the Maryland income tax for an individual who is a qualifying public safety volunteer; and generally relating to a subtraction modification under the Maryland income tax for an individual who is a qualifying public safety volunteer

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

An individual is a qualifying PUBLIC SAFETY volunteer [fire, rescue, or emergency medical services member] for the taxable year eligible for the subtraction modification under this subsection if the individual:

4. the Maryland Defense Force; or

(II) serves the PUBLIC SAFETY organization in a volunteer capacity without compensation, except nominal expenses or meals;

1. qualifies for active status during the taxable year under:

a point system established by a county or municipal corporation that does not operate a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program or by the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active members of a volunteer fire, rescue, or emergency medical services organization or auxiliary organization, 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

2. has maintained active status for at least 25 years under:

a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program or a point system established in lieu of a length of service award program;

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

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

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

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

(i) [$4,750 for a taxable year beginning after December 31, 2017, but before January 1, 2019;
(ii) $5,000 for a taxable year beginning after December 31, 2018, but before January 1, 2020;
(iii) $6,000 for a taxable year beginning after December 31, 2019, but before January 1, 2021;
(iv) $6,500 for a taxable year beginning after December 31, 2020, but before January 1, 2022; and
(v)] $7,000 for a taxable year beginning after December 31, [2021] 2022, BUT BEFORE JANUARY 1, 2024; AND
(II) $10,000 FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31, 2023

• Senate Bill 94
  • Summary: Increasing, from $7,000 to $10,000, the amount of a subtraction modification under the Maryland income tax for an individual who is a qualifying public safety volunteer for a taxable year beginning after December 31, 2023.
  • Status: Engrossed on February 16 2023 – 50% progression
    Action: 2023-03-06 – Hearing 3/23 at 1:00 p.m.

FOR the purpose of increasing the amount of a subtraction modification under the Maryland income tax for an individual who is a qualifying public safety volunteer beginning in a certain taxable year; and generally relating to a subtraction modification under the Maryland income tax for qualifying public safety volunteers.

(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.

(III) “PUBLIC SAFETY VOLUNTEER” MEANS A MEMBER OF A

PUBLIC SAFETY ORGANIZATION.

An individual is a qualifying PUBLIC SAFETY volunteer [fire,

rescue, or emergency medical services member] for the taxable year eligible for the subtraction modification under this subsection if the individual:

4. the Maryland Defense Force

serves the PUBLIC SAFETY organization in a volunteer capacity

without compensation, except nominal expenses or meals;

qualifies for active status during the taxable year under:

C. a point system established by a county or municipal corporation that does not operate a volunteer fire, rescue, or emergency medical services personnel or auxiliary length of service award program or by the United States Coast Guard Auxiliary, the Maryland Defense Force, or the Maryland Civil Air Patrol, to identify active members of a volunteer fire, rescue, or emergency medical services organization orauxiliary organization, 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;

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

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

(i) [$4,750 for a taxable year beginning after December 31, 2017, but before January 1, 2019;
(ii) $5,000 for a taxable year beginning after December 31, 2018, but before January 1, 2020;
(iii) $6,000 for a taxable year beginning after December 31, 2019, but before January 1, 2021;
(iv) $6,500 for a taxable year beginning after December 31, 2020, but before January 1, 2022; and
(v)] $7,000 for a taxable year beginning after December 31, [2021] 2022, BUT BEFORE JANUARY 1, 2024; AND
(II) $10,000 FOR A TAXABLE YEAR BEGINNING AFTER DECEMBER 31, 2023

2022

• House Bill 273
  • Summary: Prohibiting the Governor from ordering the militia or a member of the militia into active duty combat unless the U.S. Congress has passed an official declaration of war or taken a certain official action; establishing that this prohibition does not limit or prohibit the Governor from deploying the militia or a member of the militia under certain circumstances; and defining “active duty combat” and “official declaration of war”.
  • Revision:

• • Final Status: Status: Introduced on January 13 2022 – 25% progression, died in committee

 

2021

• House Bill 888
  • Summary: Altering, under certain circumstances, certain service requirements for a subtraction modification under the Maryland income tax for certain volunteer fire, rescue, or emergency medical services members; and applying the Act to taxable years beginning after December 31, 2020.
  • Status: House Ways and Means Committee
  • Final Status: 25% progression, died in committee
• Senate Bill 620
  • Summary: Altering, under certain circumstances, certain service requirements for a subtraction modification under the Maryland income tax for certain volunteer fire, rescue, or emergency medical services members; and applying the Act to taxable years beginning after December 31, 2020.
  • Status: 2021-02-02 – Hearing 2/17 at 1:00 p.m.
  • Final Status: 25% progression, died in committee
• House Bill 990
  • Summary: Renaming the Maryland Emergency Management Agency to be the Maryland Department of Emergency Management; establishing the Department as a principal department of the Executive Branch of State government; providing that the head of the Department is the Secretary of Emergency Management; requiring the Secretary to be appointed by the Governor with the advice and consent of the Senate; transferring the Maryland 9-1-1 Board from the Department of Public Safety and Correctional Services to the Department; etc.
    
    
    

    
    

    
    

    
    

    The Maryland Defense Force shall have the primary mission of providing competent and supplemental professional, technical, and military support to the Maryland Army National Guard, the Maryland Air National Guard, and the Maryland DEPARTMENT OF Emergency Management [Agency].

    
    

    
    

    
    

    
    
    
    
  • Final Action: 2021-05-18 – Approved by the Governor – Chapter 287

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BENEFITS

• Discounted Tuition at Capital Technology University
  • Source: Maryland State Defense Force Announces Major Partnership University