summary
Introduced
01/11/2023
01/11/2023
In Committee
02/20/2023
02/20/2023
Crossed Over
02/16/2023
02/16/2023
Passed
Dead
04/10/2023
04/10/2023
Introduced Session
2023 Regular Session
Bill Summary
AN ACT concerning Income Tax - Subtraction Modification - Volunteer Fire, Rescue, and Emergency Medical Services Public Safety Volunteers FOR the purpose of increasing the amount of a subtraction modification under the Maryland income tax for certain qualifying volunteer fire, rescue, and emergency medical services members an individual who is a qualifying public safety volunteer beginning in a certain taxable year; and generally relating to a subtraction modification under the Maryland income tax for qualifying volunteer fire, rescue, and emergency medical services members public safety volunteers. BY repealing and reenacting, without amendments, Article - Tax - General Section 10-208(a) and (i-1)(1) Annotated Code of Maryland (2022 Replacement Volume) BY repealing and reenacting, with amendments, Article - Tax - General Section 10-208(i-1)(3) 10-208(i-1) Annotated Code of Maryland (2022 Replacement Volume) Underlining indicates amendments to bill. Strike out indicates matter stricken from the bill by amendment or deleted from the law by amendment. SENATE BILL 94 BY repealing Article - Tax - General Section 10-208(l) Annotated Code of Maryland (2022 Replacement Volume)
AI Summary
This bill increases the amount of a subtraction modification under the Maryland income tax for certain qualifying public safety volunteers, including members of bona fide Maryland police agencies, fire/rescue/emergency medical services organizations, auxiliary organizations, the United States Coast Guard Auxiliary, the Maryland Defense Force, and the Maryland Civil Air Patrol. The bill defines the requirements to qualify as a "public safety volunteer" and specifies the reporting and documentation needed to claim the subtraction modification, which is set at $10,000 for taxable years beginning after December 31, 2023.
Committee Categories
Budget and Finance
Sponsors (13)
Michael Jackson (D)*,
Jack Bailey (R),
Joanne Benson (D),
Paul Corderman (R),
Sarah Elfreth (D),
Guy Guzzone (D),
Shelly Hettleman (D),
J.B. Jennings (R),
Nancy King (D),
Cory McCray (D),
Jim Rosapepe (D),
Johnny Salling (R),
Craig Zucker (D),
Last Action
House Ways and Means Hearing (13:00:00 3/23/2023 ) (on 03/23/2023)
Taxonomy
Law, Crime, and Family Issues
- ‐ Police, Fire, and Law Enforcement
Macroeconomics
- ‐ Taxation, Tax Policy, and Tax Reform
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0094?ys=2023RS | 01/10/2023 |
| BillText | https://mgaleg.maryland.gov/2023RS/bills/sb/sb0094t.pdf | 02/14/2023 |
| Favorable with Amendments 713827/1 Adopted | https://mgaleg.maryland.gov/2023RS/amds/bil_0004/sb0094_71382701.pdf | 02/14/2023 |
| Vote Image | https://mgaleg.maryland.gov/2023RS/votes_comm/sb0094_b&t.pdf | 02/13/2023 |
| BillText | https://mgaleg.maryland.gov/2023RS/bills/sb/sb0094f.pdf | 01/10/2023 |
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