This is a subtraction you may be able to claim under the Honorable Louis L. Goldstein Volunteer Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification Program.
You can claim up to $4,750 for each taxpayer who is a qualified volunteer as certified by a Maryland fire, rescue or emergency medical services organization. You can claim up to $4,750 for each taxpayer who is a qualified member of the U.S. Coast Guard Auxiliary, Maryland Defense Force, or Maryland Civil Air Patrol as certified by these organizations.
If you claim this subtraction, you'll need to upload a copy of your certification in order to e-file your Maryland return. We'll ask for this on a later screen.
If you mail your return, be sure to attach a copy of your certification to your tax return.