# Tax - General (GTG)

## Title 10. Income Tax

### Subtitle 2. Maryland Taxable Income Calculations for Individual

#### Section 10-213

The subtraction modifications for volunteer police, fire, rescue, and emergency medical services personnel under Sec. 10-208(i-1) and (l) of this subtitle shall be known as the Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services Personnel Subtraction Modification Program.

---

Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)