Bill > HB528

This bill expands eligibility for a subtraction modification on Maryland income tax, which allows residents to subtract certain amounts from their federal adjusted gross income to determine their 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, provided the individual is at least 55 years old and the income is from an employee retirement system. This change, which defines "public safety employee" to now include retired fire, rescue, or emergency services personnel of the District of Columbia, will apply to all taxable years beginning after December 31, 2025.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0528?ys=2026RS