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MD HB521

MD HB521
Income Tax - Subtraction Modification - Public Safety Volunteers


summary

Introduced
02/01/2023
In Committee
02/01/2023
Crossed Over
Passed
Dead
04/10/2023

Introduced Session

2023 Regular Session

Bill Summary

AN ACT concerning Income Tax - Subtraction Modification - Public Safety Volunteers FOR the purpose of increasing a subtraction modification under the Maryland income tax for an individual who is a qualifying public safety volunteer; and generally relating to a subtraction modification under the Maryland income tax for an individual who is a qualifying public safety volunteer. BY repealing and reenacting, without amendments, Article - Tax - General Section 10-208(a) Annotated Code of Maryland (2022 Replacement Volume) BY repealing and reenacting, with amendments, Article - Tax - General Section 10-208(i-1) Annotated Code of Maryland (2022 Replacement Volume) BY repealing Article - Tax - General Section 10-208(l) Annotated Code of Maryland (2022 Replacement Volume)

AI Summary

This bill increases the Maryland income tax subtraction modification for individuals who are qualifying public safety volunteers. The bill expands the definition of "public safety organization" to include not only fire, rescue, and emergency medical services organizations, but also police agencies, the United States Coast Guard Auxiliary, the Maryland Defense Force, and the Maryland Civil Air Patrol. The bill also increases the amount of the subtraction modification from $7,000 to $10,000 for taxable years beginning after December 31, 2023. The bill requires various reporting and record-keeping requirements for the public safety organizations to ensure compliance with the subtraction modification.

Committee Categories

Budget and Finance

Sponsors (31)

Last Action

Withdrawn by Sponsor (on 03/13/2023)

Taxonomy

Law, Crime, and Family Issues
  • ‐ Police, Fire, and Law Enforcement
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


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