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MD SB271
MD SB271Income Tax - Subtraction Modification - Retirement Income of Fire, Rescue, and Emergency Services Personnel - Eligibility
summary
Introduced
01/19/2026
01/19/2026
In Committee
01/19/2026
01/19/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Altering a certain subtraction modification under the Maryland income tax to include certain retirement income attributable to a resident's employment with the District of Columbia as a member of a fire, rescue, or emergency services organization; and applying the Act to all taxable years beginning after December 31, 2025.
AI Summary
This bill expands eligibility for a subtraction modification on Maryland income tax, which allows certain retirement income to be subtracted from federal adjusted gross income to determine Maryland adjusted gross income. Specifically, it includes retirement income attributable to employment with the District of Columbia as a member of a fire, rescue, or emergency services organization, alongside existing provisions for correctional officers, law enforcement officers, and other public safety employees of the United States, the State, or its political subdivisions. This change, which applies to taxable years beginning after December 31, 2025, aims to provide a tax benefit to a broader group of retired public safety professionals.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Senate Budget and Taxation Hearing (14:00:00 2/3/2026 ) (on 02/03/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0271?ys=2026RS |
| BillText | https://mgaleg.maryland.gov/2026RS/bills/sb/sb0271f.pdf |
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