Maryland § 21-313
Full text of Maryland Maryland Code § 21-313, with citation guidance and answers to common questions.
§ 21-313.
(a) In this section, “approved employer” means a participating employer who adopts a resolution and follows procedures as prescribed by the Board of Trustees for an employer pickup program in accordance with § 414(h)(2) of the Internal Revenue Code.
(b) The State or other approved employer of a member shall pick up, within the meaning of § 414(h)(2) of the Internal Revenue Code, the member contributions required by this Division II.
(c) The member contributions under subsection (b) of this section:
(1) are designated as employee contributions to be picked up by the employing unit within the meaning of § 414(h)(2) of the Internal Revenue Code and shall be treated as employer contributions in determining tax treatment under that section;
(2) shall reduce the compensation of the member in an amount that equals the member contribution picked up by the employer;
(3) may not be included as gross income of the member until the pickup amounts are distributed or made available to the member;
(4) shall be paid by the State or other approved employer from the same source of funds that is used to pay compensation to the member; and
(5) for purposes of this Division II, shall be treated in the same manner and to the same extent as member contributions made before establishment of the employer pickup program.
Frequently Asked Questions About Maryland § 21-313
What does Maryland Code § 21-313 cover?
Section 21-313 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 21-313?
A common citation format is "Maryland Code § 21-313" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 21-313 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.