Md. Code, Labor and Employment § 8-212

(a) Employment is not covered employment if the employment is performed for the United States government or except to the extent that Congress permits to be covered, the employment is performed for an instrumentality of the United States that is exempt under the United States Constitution from contributions.

(b) (1) Employment performed for a foreign government, including employment as a consular or other officer or employee or nondiplomatic representative, is not covered employment.

(2) Employment performed for an instrumentality that a foreign government wholly owns is not covered employment if:

(i) the employment is of a character similar to that performed in the foreign country by employees of the United States government or an instrumentality of the United States government; and

(ii) the Secretary finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government whose instrumentality claims exemption from the tax imposed by this title grants an equivalent exemption for similar employment performed in the foreign country by employees of the United States government and instrumentalities of the United States government.

(c) (1) Except as provided in this subtitle, employment performed for a governmental entity of a state is covered employment if the employment is excluded from the definition of “employment” in the Federal Unemployment Tax Act solely by § 3306(c)(7) of the Act.

(2) Employment performed for a governmental entity is not covered employment if performed:

(i) as an elected official;

(ii) as a member of a legislative body, a judicial body, the State National Guard, or the Air National Guard;

(iii) as a temporary employee in case of an earthquake, flood, fire, snow, storm or similar emergency;

(iv) in a position that, under the laws of the State, is designated a major nontenured advisory or policymaking position;

(v) in an advisory or policymaking position that ordinarily requires 8 hours or less of work each week; or

(vi) as an election official or election worker if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than $1,000.