Md. Code, Tax - General § 13-908

(a) If the tax collector determines that collection of financial institution franchise tax or income tax is not warranted because of the administration and collection costs involved, the tax collector may abate the tax or any interest, penalties or charges relative to the tax.

(b) (1) In this subsection, “public health emergency” includes:

(i) a national emergency declared by the President of the United States under the National Emergencies Act;

(ii) an emergency or major disaster declared by the President of the United States under the Robert T. Stafford Disaster Relief and Emergency Assistance Act;

(iii) a public health emergency declared by the Secretary of Health and Human Services under 42 U.S.C. § 247d; and

(iv) a catastrophic health emergency declared by the Governor under § 14–3A–02 of the Public Safety Article.

(2) The income tax imposed under this article shall be abated in the case of any individual:

(i) who dies while in active service as a member of the uniformed services, if such death occurs while serving in a combat zone or a public health emergency response area or as a result of wounds, disease, or injury incurred while so serving; or

(ii) who dies while a member of the uniformed services or civilian employee of the United States, if such death occurs as a result of wounds, disease, or injury incurred while the individual was a member of the uniformed services or civilian employee of the United States and which were incurred outside the United States in a public health emergency response or a terroristic or military action.

(3) The abatement of tax shall have the same effect and shall apply to the same taxable years as provided under § 692 of the Internal Revenue Code.