---
type: "Bill"
title: "Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers"
description: "Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2024"
identifier: "SB 108"
citation: "Maryland SB 108 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bailey", "Benson", "Corderman", "Elfreth", "Guzzone", "Hettleman", "Jackson", "Jennings", "King", "McCray", "Rosapepe", "Salling", "Zucker"]
version_count: 3
action_count: 15
vote_count: 2
first_action: "2023-09-28"
last_action: "2024-04-09"
source: "openstates"
source_identifier: "ocd-bill/3429cffe-3b16-4d5e-9327-ad43b9e74e19"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0108?ys=2024RS&search=True"
source_hash: "c3257c9ce322ba5e2d09d5282c79cb144cdf69ac1e17657e64c044ec8d019ae6"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland SB 108 (2024) — Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Chapter - Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/Chapters_noln/CH_16_sb0108t.pdf)
2. **First - Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/sb/sb0108f.pdf)
3. **Third - Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/sb/sb0108t.pdf)

## Votes

- On Third Reading — **44–0** (pass) · upper
- On Third Reading — **137–1** (pass) · lower

## Sponsors

- Bailey — primary (person)
- Benson — primary (person)
- Corderman — primary (person)
- Elfreth — primary (person)
- Guzzone — primary (person)
- Hettleman — primary (person)
- Jackson — primary (person)
- Jennings — primary (person)
- King — primary (person)
- McCray — primary (person)
- Rosapepe — primary (person)
- Salling — primary (person)
- Zucker — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-09-28** Pre-filed `introduction`
- **2024-01-10** First Reading Budget and Taxation `referral-committee`
- **2024-01-09** Hearing 1/24 at 1:00 p.m.
- **2024-02-05** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2024-02-06** Favorable with Amendments { `committee-passage-favorable`
- **2024-02-06** Second Reading Passed with Amendments
- **2024-02-08** Third Reading Passed `passage`
- **2024-02-09** Referred Ways and Means `referral-committee`
- **2024-03-07** Hearing 3/21 at 1:00 p.m.
- **2024-03-27** Favorable Report by Ways and Means `committee-passage-favorable`
- **2024-03-27** Favorable Adopted `committee-passage-favorable`
- **2024-03-27** Second Reading Passed
- **2024-03-29** Third Reading Passed `passage`
- **2024-04-01** Returned Passed
- **2024-04-09** Approved by the Governor - Chapter 16 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3429cffe-3b16-4d5e-9327-ad43b9e74e19`. Confidence: reported (aggregated from official Maryland legislature records).