Maryland Code, TAX – GENERAL 13-908
(b) (1) 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 armed forces of the United States, if such death occurs while serving in a combat zone or as a result of wounds, disease, or injury incurred while so serving; or
(ii) who dies while a military or civilian employee of the United States, if such death occurs as a result of wounds or injury incurred while the individual was a military or civilian employee of the United States and which were incurred outside the United States in a terroristic or military action.
(2) 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.