Maryland legislation · 2026 Regular Session
Maryland SB148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act)
Status: Signed into law, May 31, 2026
Allowing a credit against the State income tax for certain retirement income attributable to an individual's employment as a 9-1-1 specialist; and requiring the Department of Emergency Management to report to the Governor and the General Assembly by December 1, 2028, on the number of retired 9-1-1 specialists who were issued a tax credit under the Act and the number of specialists employed in the State who have vested under a certain employee retirement system.
What the bill says
An act concerning Income Tax - Subtraction Modification - Public Safety Employee Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) FOR the purpose of altering a certain subtraction modification under the Maryland income tax for retirement income attributable to an individual's employment as a public safety employee to include allowing a credit against the State income tax for certain retirement income attributable to an individual's employment as a 9-1-1 specialist…
From the enrolled text, June 3, 2026:
AN ACT concerning Income Tax - Subtraction Modification - Public Safety Employee Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) FOR the purpose of altering a certain subtraction modification under the Maryland income tax for retirement income attributable to an individual's employment as a public safety employee to include allowing a credit against the State income tax for certain retirement income attributable to an individual's employment as a 9-1-1 specialist; and generally relating to a subtraction modification under the Maryland credit against the State income tax for the retirement income of public safety employees 9-1-1 specialists. BY adding to Article - Tax - General Section 10-758 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) BY repealing and reenacting, without amendments, Article - Tax - General Section 10-207(a) Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) BY repealing and reenacting, with amendments, Article - Tax - General Section 10-207(mm) Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) BY repealing and reenacting, without amendments, Article - Tax - Property Section 9-262(a)(1) and (3) Annotated Code of Maryland (2019 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - General Ch. 877 2026 LAWS OF MARYLAND …