In this section the following words have the meanings indicated. “Child” means any natural, adopted, or posthumous child, or stepchild, or the decedent who is: 18 years of age or under; or over 18 years of age and incapable of self–support because of a physical or mental disability. “Stepchild” means any child of the surviving spouse who was living with or dependent for support on the decedent at the time of death. “Unit of State government” means a unit of State government in the Executive, Legislative, or Judicial branches of State government. This section applies to all: employees in the State Personnel Management System; employees in any other authorized personnel system established for a unit of State government; and members of the Maryland National Guard serving on orders issued in accordance with Title 13 of the Public Safety Article or Title 32 of the United States Code. Except as provided in paragraph (2) of this subsection, a death benefit in the amount of $125,000 shall be paid to the surviving spouse, children, or dependent parents of any employee subject to this section who is killed in the performance of duties on or after July 1, 2000. A death benefit may not be paid under this paragraph if an employee is killed as a result of the employee’s negligence. A death benefit may not be paid under this paragraph if a member of the Maryland National Guard who is killed in the performance of duties is eligible to receive dependency and indemnity compensation under rules prescribed by the United States Department of Veterans Affairs. A death benefit in the amount of $50,000 shall be paid to the surviving spouse, children, or dependent parents of any State employee covered by the provisions of § 1–202 of the Public Safety Article who is killed in the performance of duties on or after July 1, 2000. A death benefit may not be paid under this paragraph if an employee is killed as a result of the employee’s negligence. An individual who receives a death benefit under this paragraph may not also receive a death benefit under paragraph (1) of this subsection. A death benefit under this section shall be in addition to any: workers’ compensation benefits; proceeds of any form of life insurance, regardless of who paid the premiums on the insurance; benefit provided to a State employee covered by the provisions of § 1–202 of the Public Safety Article; and except as provided in paragraph (1)(iii) of this subsection, benefits paid to a member of the Maryland National Guard, the member’s estate, or the member’s beneficiaries or survivors by the United States. For fiscal year 2026 and each fiscal year thereafter, the death benefits provided under this subsection in the prior fiscal year shall be adjusted by any change in the calendar year preceding the fiscal year in the Consumer Price Index (All Urban Consumers – United States City Average – All Items), as published by the United States Bureau of Labor Statistics. Reasonable funeral expenses, not exceeding $25,000, shall be paid to the surviving spouse, child, or parent or the estate of any employee subject to this section who is killed or dies in the performance of duties. For fiscal year 2026 and each fiscal year thereafter, the funeral benefit provided in the prior fiscal year shall be adjusted by any change in the calendar year preceding the fiscal year in the Consumer Price Index (All Urban Consumers – United States City Average – All Items), as published by the United States Bureau of Labor Statistics. On notification by the head of the unit that employed the decedent, the Secretary shall determine whether a death benefit will be paid under this section. If the Secretary determines that a death benefit is payable, payment shall be made: to the surviving spouse; if there is no surviving spouse, to the surviving children, in equal shares; or if there is no surviving spouse or children, to the surviving parent or parents, if the parent was a dependent as defined in § 152 of the Internal Revenue Code. A death benefit under this section shall be paid out of funds which the Governor may appropriate for that purpose in the State budget. A decision of the Secretary under this section: is the final administrative decision; and is not subject to appeal under Title 10, Subtitle 2 of the State Government Article.