Maryland Code, Labor and Employment § 8-212

(i) the employment is of a character similar to that performed in the foreign country by employees of the United States government or an instrumentality of the United States government; and

(ii) the Secretary finds that the United States Secretary of State has certified to the United States Secretary of the Treasury that the foreign government whose instrumentality claims exemption from the tax imposed by this title grants an equivalent exemption for similar employment performed in the foreign country by employees of the United States government and instrumentalities of the United States government.

(i) as an elected official;

(ii) as a member of a legislative body, a judicial body, the State National Guard, or the Air National Guard;

(iii) as a temporary employee in case of an earthquake, flood, fire, snow, storm or similar emergency;

(iv) in a position that, under the laws of the State, is designated a major nontenured advisory or policymaking position;

(v) in an advisory or policymaking position that ordinarily requires 8 hours or less of work each week; or

(vi) as an election official or election worker if the amount of remuneration received by the individual during the calendar year for services as an election official or election worker is less than $1,000.