MD SB278

Expands Maryland's definition of "uniformed services" to include not just armed forces, but also the commissioned corps of the Public Health Service, NOAA, and Coast and Geodetic Survey, aligning state law with federal definitions under 37 U.S.C. § 101

Extends all state personnel benefits, reemployment rights, and pension credits previously limited to armed forces members to all uniformed services members, including up to 30 days paid leave for uniformed services training and service credit of 4 months per year of reserve component service (up to 36 months total)

Applies existing tax benefits to all uniformed services, including the income subtraction of up to $15,000 for military pay earned outside the U.S. and up to $20,000 for military retirement income (for those 55+)

Expands property tax exemptions for disabled veterans and surviving spouses to cover all uniformed services members, and adds income tax abatement for those who die during public health emergency response in addition to combat zones

Takes effect July 1, 2025, with income tax provisions applying to taxable years after December 31, 2024, and property tax provisions applying to taxable years after June 30, 2025