Death Benefit Eligibility — General. The Secretary, under Public Safety Article, §1-202, Annotated Code of Maryland, may award a death benefit to the surviving spouse, child, dependent parent, or estate of an individual who, after January 1, 2006, died as a result of the performance of duty as a: Law enforcement officer; Correctional officer; Volunteer or career firefighter or rescue squad member; State Fire Marshal or Deputy State Fire Marshal; Public safety aviation employee; or Subject to limitations in State Government Article, §1-202(j), Annotated Code of Maryland, hazardous material response team employee. The Secretary, under Public Safety Article, §1-202, Annotated Code of Maryland, may award a death benefit to the surviving spouse, child, dependent parent, or estate of Maryland resident who, after January 1, 2006, was a member of the United States military serving in the Afghanistan or Iraq conflict and died in the performance of duties: During active military service in the Afghanistan or Iraq conflict; or As a result of an injury sustained during active military service in the Afghanistan or Iraq conflict. A death benefit awarded under this chapter is subject to deductions for taxes debt or penalty owed by a decedent to a federal, state, or local government agency. Funeral Expenses Eligibility — General. The Secretary, under Public Safety Article, §1-202, Annotated Code of Maryland, may award reasonable funeral expenses to the surviving spouse, child, parent, or estate of an individual specified under §A(1) of this regulation.