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MD HB350

MD HB350
Income Tax Subtraction Modification - Correctional Officers, Law Enforcement Officers, and Fire, Rescue, and Emergency Services Personnel (Hometown Heroes Act)


summary

Introduced
01/20/2020
In Committee
01/20/2020
Crossed Over
Passed
Dead
03/18/2020

Introduced Session

2020 Regular Session

Bill Summary

Altering, from 55 years old to 50 years old, the age at which a resident is eligible for a subtraction modification under the Maryland income tax for retirement income attributable to certain employment; altering the amount of certain retirement income that may be included under a certain subtraction modification; applying the Act to taxable years beginning after December 31, 2019; etc.

AI Summary

This bill, known as the Hometown Heroes Act, alters the age and amount of retirement income eligible for a subtraction modification under the Maryland income tax. Specifically, it lowers the age requirement from 55 to 50 years old for retired correctional officers, law enforcement officers, and fire, rescue, and emergency services personnel. It also changes the amount of eligible retirement income that can be subtracted, increasing from the first $15,000 to 50% in 2020 and 100% in 2021 and beyond. The bill applies to taxable years beginning after December 31, 2019.

Committee Categories

Budget and Finance

Sponsors (35)

Last Action

Hearing 2/14 at 1:00 p.m. (on 01/24/2020)

bill text


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