Maryland 2024 Regular Session

Maryland House Bill HB952

Introduced
2/2/24  

Caption

Income Tax - Subtraction Modification - Military Retirement (Keep Our Heroes Home Act)

Impact

The legislation modifies existing tax regulations under the Maryland tax code by redefining what constitutes military retirement income and adjusting the subtraction allowances for this income. Under the new provisions, starting in 2024, a military retiree will eventually not pay taxes on any military retirement income received. This change reflects an effort to support military families and encourage them to remain in Maryland after retirement, promoting local stability and potentially increasing the state's appeal for retired service members.

Summary

House Bill 952, titled the 'Keep Our Heroes Home Act', aims to amend the Maryland income tax to increase the subtraction modification for military retirement income. The bill proposes a phased increase in the subtraction modification to allow for a complete subtraction of military retirement income over a period of years, benefiting those who have served in the military by reducing their taxable income. This act is significant as it directly addresses the financial concerns of military personnel and their families following their service.

Contention

While supporters of the bill argue that it will provide much-needed financial relief to military retirees, critics may point out the potential impact on state revenues. The gradual phase-in approach is designed to mitigate the immediate fiscal impact, but it raises questions about the long-term sustainability of this tax modification against the backdrop of funding for other public services. Additionally, the bill might face scrutiny around whether it disproportionately benefits a specific demographic within the state, leading to discussions about equity in tax policies.

Companion Bills

No companion bills found.

Previously Filed As

MD HB554

Income Tax - Subtraction Modification for Military Retirement Income (Keep Our Heroes Home Act)

MD SB553

Income Tax - Subtraction Modification for Military Retirement Income (Keep Our Heroes Home Act)

MD SB416

Income Tax - Subtraction Modification - Military Retirement Income

MD HB767

Income Tax - Subtraction Modification - Military Retirement Income (Military Pension Tax Freedom Act)

MD HB227

Income Tax - Subtraction Modification - Military Retirement

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 HB195

Income Tax - Subtraction Modification - Retirement Income

MD HB125

Income Tax - Subtraction Modification - Retirement Income

MD SB49

Income Tax - Subtraction Modification - Retirement Income

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NJ AJR198

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NJ SJR106

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NJ SJR74

Designates month of April of each year as "Military Child Appreciation Month" in NJ; designates last full week of April of each year as "Military Child Appreciation Week" in NJ.

NJ AJR109

Designates month of April of each year as "Military Child Appreciation Month" in NJ; designates last full week of April of each year as "Military Child Appreciation Week" in NJ.