MD
Maryland Senate Bill SB759

Maryland 2025 Regular Session

Maryland Senate Bill SB759 Compare Versions

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33 EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
44 [Brackets] indicate matter deleted from existing law.
5- Underlining indicates amendments to bill.
6- Strike out indicates matter stricken from the bill by amendment or deleted from the law by
7-amendment.
85 *sb0759*
96
107 SENATE BILL 759
118 Q3 5lr1437
129 CF HB 590
1310 By: Senator Kagan
1411 Introduced and read first time: January 27, 2025
1512 Assigned to: Budget and Taxation
16-Committee Report: Favorable
17-Senate action: Adopted
18-Read second time: March 15, 2025
1913
20-CHAPTER ______
14+A BILL ENTITLED
2115
2216 AN ACT concerning 1
2317
2418 Income Tax – Subtraction Modification – Public Safety Employee Retirement 2
2519 Income 3
2620
2721 FOR the purpose of altering a certain subtraction modification under the Maryland income 4
2822 tax for retirement income attributable to an individual’s employment as a public 5
2923 safety employee to include certain retirement income attributable to an individual’s 6
3024 employment as a 9–1–1 specialist; and generally relating to a subtraction 7
3125 modification under the Maryland income tax for the retirement income of public 8
3226 safety employees. 9
3327
3428 BY repealing and reenacting, without amendments, 10
3529 Article – Tax – General 11
3630 Section 10–207(a) 12
3731 Annotated Code of Maryland 13
3832 (2022 Replacement Volume and 2024 Supplement) 14
3933
4034 BY repealing and reenacting, with amendments, 15
4135 Article – Tax – General 16
4236 Section 10–207(mm) 17
4337 Annotated Code of Maryland 18
4438 (2022 Replacement Volume and 2024 Supplement) 19
4539
4640 BY repealing and reenacting, without amendments, 20
4741 Article – Tax – Property 21
48-Section 9–262(a)(1) and (3) 22 2 SENATE BILL 759
42+Section 9–262(a)(1) and (3) 22
43+ Annotated Code of Maryland 23
44+ (2019 Replacement Volume and 2024 Supplement) 24
45+
46+ SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 25
47+That the Laws of Maryland read as follows: 26
48+ 2 SENATE BILL 759
4949
5050
51- Annotated Code of Maryland 1
52- (2019 Replacement Volume and 2024 Supplement) 2
51+Article – Tax – General 1
5352
54- SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 3
55-That the Laws of Maryland read as follows: 4
53+10–207. 2
5654
57-Article – Tax – General 5
55+ (a) To the extent included in federal adjusted gross income, the amounts under 3
56+this section are subtracted from the federal adjusted gross income of a resident to determine 4
57+Maryland adjusted gross income. 5
5858
59-10–207. 6
59+ (mm) (1) (i) In this subsection the following words have the meanings 6
60+indicated. 7
6061
61- (a) To the extent included in federal adjusted gross income, the amounts under 7
62-this section are subtracted from the federal adjusted gross income of a resident to determine 8
63-Maryland adjusted gross income. 9
62+ (ii) “Correctional officer” means an individual who: 8
6463
65- (mm) (1) (i) In this subsection the following words have the meanings 10
66-indicated. 11
64+ 1. was employed in: 9
6765
68- (ii) “Correctional officer” means an individual who: 12
66+ A. a State correctional facility, as defined in § 1–101 of the 10
67+Correctional Services Article; 11
6968
70- 1. was employed in: 13
69+ B. a local correctional facility, as defined in § 1–101 of the 12
70+Correctional Services Article; 13
7171
72- A. a State correctional facility, as defined in § 1–101 of the 14
73-Correctional Services Article; 15
72+ C. a juvenile facility included in § 9–226 of the Human 14
73+Services Article; or 15
7474
75- B. a local correctional facility, as defined in § 1–101 of the 16
76-Correctional Services Article; 17
75+ D. a facility of the United States that is equivalent to a State 16
76+or local correctional facility or a juvenile facility included in § 9–226 of the Human Services 17
77+Article; and 18
7778
78- C. a juvenile facility included in § 9–226 of the Human 18
79-Services Article; or 19
79+ 2. is eligible to receive retirement income attributable to the 19
80+individual’s employment under item 1 of this subparagraph. 20
8081
81- D. a facility of the United States that is equivalent to a State 20
82-or local correctional facility or a juvenile facility included in § 9–226 of the Human Services 21
83-Article; and 22
82+ (iii) “Emergency services personnel” means emergency medical 21
83+technicians [or], paramedics, OR 9–1–1 SPECIALISTS. 22
8484
85- 2. is eligible to receive retirement income attributable to the 23
86-individual’s employment under item 1 of this subparagraph. 24
85+ (iv) “Employee retirement system” has the meaning stated under § 23
86+10–209(a) of this subtitle. 24
8787
88- (iii) “Emergency services personnel” means emergenc y medical 25
89-technicians [or], paramedics, OR 9–1–1 SPECIALISTS. 26
88+ (V) “9–1–1 SPECIALIST” HAS THE MEANING STAT ED IN § 25
89+9–262(A) OF THE TAX – PROPERTY ARTICLE. 26
9090
91- (iv) “Employee retirement system” has the meaning stated under § 27
92-10–209(a) of this subtitle. 28
91+ [(v)] (VI) “Public safety employee” means an individual who is a 27
92+retired correctional officer, law enforcement officer, or fire, rescue, or emergency services 28
93+personnel of the United States, the State, or a political subdivision of the State. 29
9394
94- (V) “9–1–1 SPECIALIST” HAS THE MEANING STAT ED IN § 29
95-9–262(A) OF THE TAX – PROPERTY ARTICLE. 30
96- SENATE BILL 759 3
95+ (2) The subtraction under subsection (a) of this section includes the first 30
96+$15,000 of income from an employee retirement system that is attributable to service as a 31 SENATE BILL 759 3
9797
9898
99- [(v)] (VI) “Public safety employee” means an individual who is a 1
100-retired correctional officer, law enforcement officer, or fire, rescue, or emergency services 2
101-personnel of the United States, the State, or a political subdivision of the State. 3
99+public safety employee, if the income is received by an individual who is at least 55 years 1
100+old on the last day of the taxable year. 2
102101
103- (2) The subtraction under subsection (a) of this section includes the first 4
104-$15,000 of income from an employee retirement system that is attributable to service as a 5
105-public safety employee, if the income is received by an individual who is at least 55 years 6
106-old on the last day of the taxable year. 7
102+Article – Tax – Property 3
107103
108-Article – Tax – Property 8
104+9–262. 4
109105
110-9–262. 9
106+ (a) (1) In this section the following words have the meanings indicated. 5
111107
112- (a) (1) In this section the following words have the meanings indicated. 10
108+ (3) “9–1–1 specialist” means an employee of a county public safety 6
109+answering point, or an employee working in a county safety answering point, whose duties 7
110+and responsibilities include: 8
113111
114- (3) “9–1–1 specialist” means an employee of a county public safety 11
115-answering point, or an employee working in a county safety answering point, whose duties 12
116-and responsibilities include: 13
112+ (i) receiving and processing 9–1–1 requests for emergency 9
113+assistance; 10
117114
118- (i) receiving and processing 9–1–1 requests for emergency 14
119-assistance; 15
115+ (ii) other support functions directly related to 9–1–1 requests for 11
116+emergency assistance; or 12
120117
121- (ii) other support functions directly related to 9–1–1 requests for 16
122-emergency assistance; or 17
118+ (iii) dispatching law enforcement officers, fire rescue services, 13
119+emergency medical services, and other public safety services to the scene of an emergency. 14
123120
124- (iii) dispatching law enforcement officers, fire rescue services, 18
125-emergency medical services, and other public safety services to the scene of an emergency. 19
121+ SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 15
122+1, 2025, and shall be applicable to all taxable years beginning after December 31, 2024. 16
126123
127- SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 20
128-1, 2025, and shall be applicable to all taxable years beginning after December 31, 2024. 21
129-
130-
131-
132-
133-Approved:
134-________________________________________________________________________________
135- Governor.
136-________________________________________________________________________________
137- President of the Senate.
138-________________________________________________________________________________
139- Speaker of the House of Delegates.