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Maryland State


Incentive Programs

Maryland Sate Firemen's Association logo

The Incentive Programs Committee currently offers two programs

Length of Service Awards Program (LOSAP)

The LOSAP is a county or municipal-funded program. At present, 18 counties and two municipalities administer programs. Programs are funded out of the general operating budget, dedicated fire-rescue tax, or an annuity. Since LOSAP is either a county- or municipal-funded program, service time and points are not transferable from county to county.

The Incentive Program Committee furnishes the LOSAPs from the counties and compiles a LOSAP Information Manual. This manual is updated as enhancements are received. It is available on request. Counties use this manual as a guide to start a LOSAP or to enhance present programs.

A one-page summary comparing each of the county’s current LOSAP benefits was prepared. It is a quick reference and is being requested more often than the manual.

Income Tax Subtraction Modification for Volunteer Fire, Rescue, or Emergency medical Services Personnel

Tax Incentive Program (TIP)

The TIP was established by Maryland Legislation in 1995, taking effect in the tax year 1996. It has had several enhancements over the years. The Committee keeps the companies and county coordinators informed of any changes in the law and furnishes assistance as requested.

Each company must keep an accurate record of its members’ participation and provide each member a copy of the MSFA-P.2.2 no later than February 15 following the tax year. As soon as February 15, the company must send the county point system coordinator its list of qualifying members, social security numbers, years of service, and number of points. The coordinator will compile an alphabetical list of its county and send it to the committee no later than May 1 following the tax year. The committee compiles the data in the format requested by the Comptroller’s office and submits this information to the MSFA Secretary. It is then submitted to the State before October 1 following the tax year.

The TIP is a state-wide program financed by the State; therefore, service time and points are transferable to any county in the state.