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MD HB13

MD HB13
Income Tax - Subtraction Modification - Public Safety Employee Retirement Income (Supporting Our 9-1-1 Specialists Act)


summary

Introduced
01/14/2026
In Committee
01/14/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Altering a certain subtraction modification under the Maryland income tax for retirement income attributable to an individual's employment as a public safety employee to include certain retirement income attributable to an individual's employment as a 9-1-1 specialist; and applying the Act to all taxable years beginning after December 31, 2025.

AI Summary

This bill, titled the "Supporting Our 9-1-1 Specialists Act," proposes to allow public safety employees in Maryland to subtract a portion of their retirement income from their state income taxes. Specifically, it amends the Tax - General Article to define "emergency services personnel" to include 9-1-1 specialists, who are defined as employees of a county public safety answering point whose duties involve receiving, processing, and dispatching emergency assistance. The bill then modifies the Tax - General Article to allow individuals who are at least 55 years old to subtract the first $15,000 of retirement income received from an employee retirement system, provided that income is attributable to their service as a public safety employee, which includes correctional officers, law enforcement officers, and fire, rescue, or emergency services personnel. This change is intended to provide tax relief to those who have served in critical public safety roles and will take effect for taxable years beginning after December 31, 2025.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

House Ways and Means Hearing (13:00:00 1/29/2026 ) (on 01/29/2026)

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