Bill > HB815

This bill increases the income tax subtraction modification for qualifying public safety volunteers in Maryland from $7,000 to $10,000, effective for taxable years beginning after December 31, 2024. To qualify, an individual must be an active member of a recognized public safety organization (such as police agencies, fire/rescue services, Coast Guard Auxiliary, Maryland Defense Force, or Civil Air Patrol) who serves in a volunteer capacity without compensation, except for nominal expenses or meals. The volunteer must have maintained active status through specific qualification programs, which typically require earning at least 50 points per year across at least two different categories of service. Additional qualifying criteria include having maintained active status for at least 25 years, being a National Guard member called to active duty, or being a civilian or Merchant Marine supporting armed forces in a combat zone. To claim the subtraction, volunteers must attach a report from their public safety organization to their income tax return, and the organization must maintain detailed records of the volunteer's service and submit reports to state authorities. The bill also includes provisions preventing false reporting, with a potential $1,000 fine for violations, and will take effect on July 1, 2025.