U.S. Coast Guard Auxiliary

Maryland Divisions

The Honorable Louis L. Goldstein Volunteer Police, Fire, Rescue, and Emergency Medical Services

 Personnel Subtraction Modification Program    

Income Tax Subtraction Modification Program

The State of Maryland allows an individual tax deduction to members of the Coast Guard Auxiliary who perform certain duties each year which cumulatively total a certain number of points under a system which has been approved by the Auxiliary and the Comptroller of the State of Maryland. In order for the member to obtain this tax benefit, the Comptroller requires the Auxiliary to submit certain information concerning the member along with the certification of the member’s having accumulated the requisite number of points. For Tax Year 2025, the income subtraction remains $7,000. Members authorized this benefit will receive an Individual End-of-Year Points Report which should be attached to your Maryland State Income Tax Return.

Requirements

Members must meet ALL of the below to qualify:

· File a Maryland tax return

· Serve in a volunteer capacity without compensation, except nominal expenses or meals

· Will have been an active member of the U.S. Coast Guard Auxiliary for at least 36 months during the last 10 calendar years by December 31 of the taxable year

· Actively serve during each tax year, as measured by earning 50 points using the Maryland specific program to track CGAUX participation

Tax Year 2025 Report Processing Has Begun

Initial reports from AUXDATA II were pulled on 1 January 2026. Individual reports will be sent to members who earned the benefit on 15 February 2026. The below timeline will be followed to ensure that reports are issued on time.

01 Jan 2026	Initial Data Extraction	Complete
10 Jan 2026	Initial List of Qualifying Members Sent to DCDRs	Scheduled
31 Jan 2026	Deadline to Submit Unit Annual Meeting Rports	Scheduled
31 Jan 2026	Deadline to Enter 2025 Activity Logs into AUXDATA II	Scheduled
05 Feb 2026	Final List of Qualifying Members Sent to DCDRs	Scheduled
15 Feb 2026	Individual Reports Mailed	Scheduled
10 Mar 2026	Last Day for Reclamas – No Requests Accepted Afterwards	Scheduled

Current Status

Number of currently qualified members: 158

This reflects AUXDATA II information current as of 1 January 2026. It does not include meeting credits which must be submitted by a unit officer.

The following units have members with Maryland residences. Units in RED have not submitted their reports to the LOSAP Coordinator. Units in GREEN have.

East District Southern Region Divisions
054-05	054-08	054-12	054-21
054-22	054-23	054-24	054-25

East District Southern Region Flotillas
054-05-08	054-08-07	054-12-01	054-12-05
054-21-03	054-21-05	054-21-08	054-22-01
054-22-02	054-22-05	054-22-07	054-22-08
054-22-12	054-23-01	054-23-02	054-23-03
054-23-04	054-23-06	054-23-07	054-24-01
054-24-03	054-24-04	054-24-08	054-24-09
054-25-01	054-25-06	054-25-07	054-25-08
054-25-12	054-25-25

Other Flotillas
013-04-06	013-07-08	014-04-02	014-10-02
014-10-20	014-12-06	014-15-04	014-25-06
053-04-17	053-08-02	053-12-03	053-12-05
053-19-04	053-19-05	053-19-07	070-01-12
070-05-09	070-09-01	070-12-08	070-12-10
070-13-04	082-07-02	091-18-10	113-05-05
114-09-06

Updated: 1 January 2026

Unit Officer Responsibilities

Elected Officers (DCDR, VCDR, FC, and VFC) should communicate with their members to ensure that they understand requirements of the program. They should encourage timely entering of activity into AUXDATA II.

Elected Officers and/or the Secretary of Records (SR) shall submit a spreadsheet of Annual Unit Meeting Attendance by the established deadline (31 January) to the LOSAP Coordinator. Only one report will be accepted per unit (ensure that it is complete). Please use the linked spreadsheet template (emailed attestations, handwritten notes, PDFs, and other file formats will not be accepted).

Member Responsibilities

Members should communicate with their COLM to ensure that they understand requirements of the program.

Members are responsible for timely entering of activity into AUXDATA II.

Members are responsible for ensuring their address and contact information in up to date in AUXDATA II. The snapshot was taken on 1 January 2026. If you move or otherwise change your address in AUXDATA II, please notify the LOSAP Coordinator. Otherwise, your report will be misdelivered.

Members eligible for an Income Tax Subtraction Modification Program Report for the first time will need to provide their SSN to the LOSAP Coordinator. This is a requirement of the State of Maryland. You will be contacted if you need to provide it and be given methods to securely submit it. Reports will not be issued without one. Every year, several members do not receive the benefit as a result.

Members who pay Maryland Income Tax but do not have a Maryland address in AUXDATA II should notify the LOSAP Coordinator for their inclusion.

Points System

To qualify for the Subtraction, United States Coast Guard Auxiliary Members must have completed thirty-six months (36 months) of membership and service. In addition, USCGAUX members must accrue 50 points per calendar year based on the following Standard Points System.

One (1) point shall be credited for each hour of instruction (instructor or aide) in Public Education and / or Member Training as defined in AUXDATA categories 06, 14 and 22c and for Qualification Examiners certifying Coxswains and Crew, AUXDATA Category 07. 35 points maximum.

One (1) point shall be credited for each Vessel Safety Check, Commercial Fishing Vessel Examination, operational facility inspection, and/or uninspected Passenger Vessel Examination. 35 points maximum.

One half (1/2) point shall be credited for each Recreational Boating Safety Program Visit (formerly known as MDV). Not more than 25 points may be credited for PVs in a year. (AUXDATA Category 11). 25 points maximum.

One (1) point shall be credited for each hour of scheduled surface or air patrol performed under orders issued by Sector MDNCR or other authorized Coast Guard authority. Not more than 35 points may be credited for patrols in a year. (AUXDATA Categories 01, 02, 03, 22, 30, 31, 32, 33, 54, 55) 35 points maximum.

Five (5) points shall be credited for each surface (includes PWC) and air facility offered for use and accepted by the Director of Auxiliary. Two (2) points shall be credited for each radio facility (fixed or mobile) offered for use and accepted by the Director of Auxiliary. 20 points maximum.

One (1) point shall be credited for each hour of Public Affairs. Not more than 25 points shall be credited for public affairs during the calendar year. (AUXDATA Category 10). 25 points maximum.

Five (5) points shall be given for completion of each specialty course and / or for each qualification earned during the current calendar year. Not more than 20 points shall be credited for this area during a calendar year. 20 points maximum.

Twenty-five (25) points shall be credited for completion of one year term as Flotilla Commander or Vice Commander, Division Commander or Vice Commander, District Bridge, and National Bridge. Fifteen (15) points shall be credited for completion of one year term serving as an Immediate past Officer at all levels, and as an appointed staff officer at all levels. Members serving in more than 1 appointed position during the calendar year will be upgraded to the 25 points maximum.

One (1) point shall be credited for attendance at any official Flotilla, Division, Sector, District, and/or National U.S. Coast Guard Auxiliary meeting or official committee thereof, fellowship event, special project meetings, and/or any other scheduled in-person, online, or phone-conference meetings related to carrying out a member's duties that they attended during the calendar year. Not more than 25 points shall be credited during a calendar year. (In addition to inclusion on a member's monthly Form 7029, Official Meeting Minutes of the Flotilla and Division shall serve as the record of all unit meetings attended). 25 points maximum.

One (1) point shall be credited for each hour of scheduled Coast Guard Auxiliary Radio Watch Standing during a calendar year. (AUXDATA category 20b) In addition, 1 point shall be credited for each hour of any other mission type (MS, FS, AIM, ATON and any others) not already included elsewhere on the form. 35 points maximum.

One half (1/2) point shall be credited for each hour of collateral duty including but not limited to operational and administrative support. Not more than 25 points shall be credited for collateral duty during the calendar year. (AUXDATA Categories 07, 08, 09, 20, 23, 24, 26, 41, 42, 43, 60, 90, 92, 93). 25 points maximum.

Background Documents

· Maryland Income Tax Administrative Release No. 29: The Honorable Louis L. Goldstein Subtraction Modification Program for Volunteer Fire, Rescue or Emergency Medical Services Personnel

Frequently Asked Questions

What is a tax subtraction?

A tax subtraction reduces your Maryland adjusted gross income and therefore reduces the amount of your income that will be taxed by the State of Maryland.

How much is the tax subtraction worth?

The Honorable Louis L. Goldstein Volunteer Fire, Rescue and Emergency Medical Services Personnel Subtraction Modification Program is a $7,000 subtraction for a tax year 2022 and beyond. The actual reduction to your taxes depends on your tax bracket.

What does “LOSAP” mean?

LOSAP, or 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.

I already claim this tax subtraction by volunteering with a different organization.  Can I claim it for each organization?

No.

Can I combine points from serving multiple organizations like the Auxiliary and a volunteer fire department?

No.

My spouse and I each qualify for the tax benefit but file our tax return jointly.  Can we claim the subtraction twice?

Yes.  You must attach both of your certified reports to your tax return.