LOSAP - Length of Service Awards Program, is a type of tax benefit meant to reward volunteer service in emergency services.  Maryland’s Louis L. Goldstein Subtraction Modification Program is an example of a LOSAP tax benefit.

Beginning in Tax Year 2015, Maryland Wing members may earn a tax benefit on their Maryland state taxes through The Honorable Louis L. Goldstein Subtraction Modification Program for Volunteer Fire, Rescue or Emergency Medical Service Personnel.  This page contains information and documents related to that tax benefit.

MDWG Policy Letter 15-04 defining the point system, the form used for certification (MWF 36), and the form for tracking activity (MWF 37) are all available through the MDWG Publications page .

Who is eligible for the subtraction?
At the end of the tax year, members are eligible for the benefit if they will file a Maryland tax return, are not paid employees of CAP, have been active in CAP for at least 36 months in the previous 10 years, and earned 50 points during the tax year.  Active membership during the tax year counts towards the 36 months.

Maryland Group II
Martin State Airport
Hanger 4, Suite 411
Middle River, MD 21220
Copyright 2017 Civil Air Patrol Maryland Group II.
All rights reserved.




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