Maryland 2024 Regular Session

Maryland House Bill HB1467

Introduced
2/14/24  

Caption

Income Tax - Subtraction Modification - State Law Enforcement Officers

Impact

The enactment of HB1467 is expected to provide financial relief to law enforcement personnel serving in higher-crime regions, potentially aiding in recruitment and retention efforts. By acknowledging the challenges faced by officers in these areas, the bill seeks to improve job conditions and possibly enhance public safety. The implementation of this tax modification would require regular assessments of crime rates within political subdivisions to ensure that the benefits are accurately targeted to those officers most in need.

Summary

House Bill 1467 proposes modifications to the Maryland income tax code specifically concerning State law enforcement officers. The bill aims to amend existing laws to allow for a subtraction modification that would permit law enforcement officers to subtract a portion of their income from their taxable income if they meet certain criteria related to their employment and residence in high-crime areas. The proposed modification would offer up to $5,000 in tax relief for eligible officers who live and work in specified jurisdictions with crime rates exceeding the state's average.

Contention

While proponents argue that HB1467 supports law enforcement and compensates them fairly in light of their working environments, critics may contend that it creates disparities in tax benefits among officers based on their residency. There may also be concerns regarding the administrative burden of monitoring and certifying crime rates for eligibility determinations. Discussions around the bill may address these potential inequalities and the overall effectiveness of tax incentives in enhancing public safety outcomes.

Companion Bills

MD SB822

Crossfiled Income Tax - Subtraction Modification - State Law Enforcement Officers

Previously Filed As

MD SB70

Income Tax - Subtraction Modification - State Law Enforcement Officers

MD HB125

Income Tax - Subtraction Modification - Retirement Income

MD HB195

Income Tax - Subtraction Modification - Retirement Income

MD SB49

Income Tax - Subtraction Modification - 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 HB2

Income Tax - Subtraction Modification - Union Dues

MD SB94

Income Tax - Subtraction Modification - Public Safety Volunteers

MD HB521

Income Tax - Subtraction Modification - Public Safety Volunteers

MD HB1269

Income Tax - Subtraction Modification - Public Safety Volunteers

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