{"data":{"id":"us-md/md.-code-state-personnel-and-pensions-21-313","jurisdiction":"us-md","citation":"Md. Code, State Personnel and Pensions § 21–313","heading":"","body":"(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.\n(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.\n(c) The member contributions under subsection (b) of this section:\n(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;\n(2) shall reduce the compensation of the member in an amount that equals the member contribution picked up by the employer;\n(3) may not be included as gross income of the member until the pickup amounts are distributed or made available to the member;\n(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\n(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.","path":["Article - State Personnel and Pensions"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gsp\u0026section=21-313","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:07Z","sha256":"af26e10a65ae5b4f79c4922247df777edf5ee57f888d3b3dc258d2d69e10e7b2","source_id":"us-md","stale":false,"prev":"us-md/md.-code-state-personnel-and-pensions-21-312","next":"us-md/md.-code-state-personnel-and-pensions-21-314"},"notice":"GroundRules: Original legal text. Not legal advice."}