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; and applying the Act to all taxable years beginning after December 31, 2023.

Statutes affected:
Text - First - Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers: 10-208 Tax General
Text - Third - Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers: 10-208 Tax General