Bill > SB759

This bill expands a Maryland income tax subtraction modification for retirement income to include 9-1-1 specialists alongside existing public safety employees like correctional officers, law enforcement officers, and emergency services personnel. Specifically, the bill allows individuals who are at least 55 years old and receive retirement income from an employee retirement system related to their work as a 9-1-1 specialist to subtract up to $15,000 of that income from their federal adjusted gross income when calculating Maryland state taxes. A 9-1-1 specialist is defined as an employee in a county public safety answering point whose duties include receiving and processing emergency assistance requests, supporting 9-1-1 requests, or dispatching emergency services like law enforcement, fire rescue, and medical services. The bill will take effect on July 1, 2025, and will apply to all taxable years beginning after December 31, 2024, providing tax relief for these critical public safety employees in their retirement.

Budget and Finance, Government Affairs

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0759?ys=2025RS