Maryland 2022 Regular Session

Maryland House Bill HB1468

Introduced
2/26/22  
Refer
2/26/22  
Refer
3/11/22  
Report Pass
3/29/22  
Engrossed
3/30/22  
Refer
3/31/22  
Refer
4/1/22  
Report Pass
4/1/22  
Enrolled
4/1/22  
Chaptered
4/1/22  

Caption

Income Tax - Retirement Income Subtraction Modifications and Senior Credit

Impact

The implementation of HB 1468 would alter the state tax code to offer more favorable terms for public safety retirees and seniors, allowing for an income tax deduction on their retirement income. This modification could substantially benefit these individuals, reducing their overall tax liability. The specific allowance of a $15,000 subtraction for qualifying public safety retirement income up to certain age thresholds illustrates the state's commitment to supporting those employed in high-risk professions, acknowledging their service.

Summary

House Bill 1468 concerns modifications related to the Maryland income tax, specifically for public safety retirement income and credits for seniors. The bill primarily allows a subtraction modification for qualifying individuals on their income derived from employment as public safety employees, including correctional officers and emergency services personnel. Notably, it applies to individuals aged 55 and above, potentially easing their tax burdens significantly. Additionally, the bill introduces a tax credit for residents aged 65 and older, which can further alleviate financial pressures faced by seniors.

Sentiment

The general sentiment around HB 1468 appears positive, particularly among supporters who advocate for the financial well-being of retired public safety personnel and seniors. Proponents emphasize the importance of recognizing the sacrifices made by those in public safety roles, arguing that it helps ensure financial stability in retirement. However, there may be concerns regarding the cost implications of these tax modifications for the state budget, leading some legislators to question the broader fiscal sustainability.

Contention

Despite the positive reception, there are potential points of contention regarding the fiscal impacts of HB 1468. Critics could argue that while the bill provides essential supports to specific demographics, it could impose additional strain on state revenues, particularly if a significant portion of the population claims the new deductions and credits. The balance between supporting retirees and ensuring adequate funding for state programs may become a discussion point as the bill's long-term effects unfold.

Companion Bills

No companion bills found.

Previously Filed As

MD SB405

Income Tax - Retirement Income Subtraction Modifications and Senior Credit (Retirement Tax Elimination Act of 2022)

MD HB499

Income Tax - Subtraction Modification - Retirement Income

MD HB189

Income Tax - Subtraction Modification - Retirement Income

MD SB123

Income Tax - Subtraction Modification - Retirement Income

MD SB130

Income Tax Subtraction Modification – Military and Public Safety Retirement Income

MD HB461

Income Tax Subtraction Modification - Military and Public Safety Retirement Income

MD SB83

Income Tax Subtraction Modification – Military and Public Safety Retirement Income

MD HB15

Income Tax Subtraction Modification - Military and Public Safety Retirement Income

MD HB590

Income Tax - Subtraction Modification - Public Safety Employee Retirement Income

MD SB759

Income Tax - Subtraction Modification - Public Safety Employee Retirement Income

Similar Bills

MD HB646

Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers

MD SB108

Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers

MD SB94

Income Tax - Subtraction Modification - Public Safety Volunteers

MD HB626

Income Tax - Subtraction Modification - Public Safety Volunteers

MD HB521

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MD SB76

Income Tax – Subtraction Modification – Public Safety Volunteers

MD SB412

Income Tax - Subtraction Modification - Maryland 529 Plan Contributions

MD SB405

Income Tax - Retirement Income Subtraction Modifications and Senior Credit (Retirement Tax Elimination Act of 2022)