EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LA W.
[Brackets] indicate matter deleted from existing law.
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SENATE BILL 30
Q3 5lr1154
SB 588/24 – B&T (PRE–FILED) CF 5lr2289
By: Senator Bailey
Requested: October 9, 2024
Introduced and read first time: January 8, 2025
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Income Tax – Subtraction Modification – Public Safety Employee Retirement 2
Income 3
FOR the purpose of altering the amount allowed as a subtraction modification under the 4
Maryland income tax for certain retirement income attributable to an individual’s 5
employment as a public safety employee; and generally relating to a subtraction 6
modification under the Maryland income tax for the retirement income of public 7
safety employees. 8
BY repealing and reenacting, without amendments, 9
Article – Tax – General 10
Section 10–207(a) 11
Annotated Code of Maryland 12
(2022 Replacement Volume and 2024 Supplement) 13
BY repealing and reenacting, with amendments, 14
Article – Tax – General 15
Section 10–207(mm) 16
Annotated Code of Maryland 17
(2022 Replacement Volume and 2024 Supplement) 18
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 19
That the Laws of Maryland read as follows: 20
Article – Tax – General 21
10–207. 22
2 SENATE BILL 30
(a) To the extent included in federal adjusted gross income, the amounts under 1
this section are subtracted from the federal adjusted gross income of a resident to determine 2
Maryland adjusted gross income. 3
(mm) (1) (i) In this subsection the following words have the meanings 4
indicated. 5
(ii) “Correctional officer” means an individual who: 6
1. was employed in: 7
A. a State correctional facility, as defined in § 1–101 of the 8
Correctional Services Article; 9
B. a local correctional facility, as defined in § 1–101 of the 10
Correctional Services Article; 11
C. a juvenile facility included in § 9–226 of the Human 12
Services Article; or 13
D. a facility of the United States that is equivalent to a State 14
or local correctional facility or a juvenile facility included in § 9–226 of the Human Services 15
Article; and 16
2. is eligible to receive retirement income attributable to the 17
individual’s employment under item 1 of this subparagraph. 18
(iii) “Emergency services personnel” means emergency medical 19
technicians or paramedics. 20
(iv) “Employee retirement system” has the meaning stated under § 21
10–209(a) of this subtitle. 22
(v) “Public safety employee” means an individual who is a retired 23
correctional officer, law enforcement officer, or fire, rescue, or emergency services personnel 24
of the United States, the State, or a political subdivision of the State. 25
(2) The subtraction under subsection (a) of this section includes the first 26
[$15,000] $20,000 of income from an employee retirement system that is attributable to 27
service as a public safety employee, if the income is received by an individual who is at least 28
55 years old on the last day of the taxable year. 29
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 30
1, 2025, and shall be applicable to all taxable years beginning after December 31, 2024. 31