Senate Bill 655, which was passed by the General Assembly and signed by me on May
13, 1999, accomplishes the same purpose. Therefore, it is not necessary for me to sign
House Bill 441.

Sincerely,

Parris N. Glendening
Governor

House Bill 441

AN ACT concerning

Income Tax - United States Coast Guard Auxiliary Members

FOR the purpose of making certain members of the United States Coast Guard
Auxiliary eligible for a certain subtraction modification under the Maryland
income tax for qualifying volunteer fire, rescue, or emergency medical services
members; providing that an individual may not qualify for the subtraction
modification based on membership in the United States Coast Guard Auxiliary
unless the United States Coast Guard Auxiliary maintains certain records and
provides certain reports; providing for the application of this Act; and generally
relating to an income tax subtraction modification for certain members of the
United States Coast Guard Auxiliary.

BY repealing and reenacting, with amendments,
Article - Tax - General
Section 10-208(i-1)
Annotated Code of Maryland

(1997 Replacement Volume and 1998 Supplement)

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

Article - Tax - General

10-208.

(i-1) (1) The subtraction under subsection (a) of this section includes an
amount equal to $3,500 if an individual is a qualifying volunteer fire, rescue, or
emergency medical services member for the taxable year, as determined under
paragraph (2) of this subsection.

(2) An individual is a qualifying 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 a bona fide Maryland fire, rescue, or
emergency medical services organization OR OF THE UNITED STATES COAST GUARD
AUXILIARY;