Maryland 2022 Regular Session

Maryland House Bill HB461

Introduced
1/21/22  

Caption

Income Tax Subtraction Modification - Military and Public Safety Retirement Income

Impact

If enacted, HB 461 would not only increase the tax benefits available to military and public safety retirees but also represent a broader acknowledgment of their service in the form of financial benefits. The bill stipulates that individuals aged 55 and older could see a larger subtraction of up to $20,000 from their retirement income. This change is anticipated to positively influence the financial landscape for many retirees, potentially alleviating some economic pressure in their post-retirement years.

Summary

House Bill 461 proposes modifications to the Maryland income tax laws regarding the treatment of military and public safety retirement incomes. The bill aims to allow individuals who are retired members of the military, correctional officers, law enforcement officers, and emergency services personnel to subtract specific amounts from their federal adjusted gross income when calculating their Maryland adjusted gross income. The current law allows this tax subtraction in varying amounts based on age and type of service, and the bill seeks to increase these amounts to provide better financial relief to retirees in public service roles.

Contention

Discussions surrounding the bill highlight the ongoing debate over the adequacy of financial support for military and public safety personnel after they retire. Supporters argue that the adjustments to the tax code are vital in compensating for the unique challenges faced by these individuals during their service and after. However, critics may raise concerns about the implications of such tax modifications on state revenues and fiscal sustainability. They argue that while supporting public servants is important, the state budget must also accommodate the potential loss of tax income resulting from these adjustments.

Companion Bills

MD SB130

Crossfiled Income Tax Subtraction Modification – Military and Public Safety Retirement Income

Previously Filed As

MD SB130

Income Tax Subtraction Modification – Military and Public Safety Retirement Income

MD HB15

Income Tax Subtraction Modification - Military and Public Safety Retirement Income

MD SB83

Income Tax Subtraction Modification – Military and Public Safety Retirement Income

MD HB597

Income Tax - Subtraction Modifications for Military and Public Safety Retirement Income (Honoring Their Sacrifice Act of 2022)

MD HB1468

Income Tax - Retirement Income Subtraction Modifications and Senior Credit

MD HB590

Income Tax - Subtraction Modification - Public Safety Employee Retirement Income

MD SB759

Income Tax - Subtraction Modification - Public Safety Employee Retirement Income

MD SB588

Income Tax – Subtraction Modification – Public Safety Employee Retirement Income

MD HB792

Income Tax - Subtraction Modification - Public Safety Employee Retirement Income

MD HB714

Income Tax - Subtraction Modification - Public Safety Employee Retirement Income

Similar Bills

MD SB405

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

MD SB130

Income Tax Subtraction Modification – Military and Public Safety Retirement Income

MD HB1453

Retirement Tax Reduction Act of 2022

MD SB344

Retirement Tax Reduction Act of 2022

MD HB646

Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers

MD SB419

Income Tax - Subtraction Modification - Public Safety Volunteers

MD HB815

Income Tax - Subtraction Modification - Public Safety Volunteers

MD SB108

Income Tax - Subtraction Modification - Police Auxiliary and Reserve Volunteers