(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.
