Maryland legislation · 2026 Regular Session
Maryland SB607: Income Tax - Subtraction Modification for Public Safety Retirement Income - Amount
Status: Signed into law, May 26, 2026
Increasing from $15,000 to $20,000 over a period of 5 taxable years the amount allowed as a subtraction modification under the Maryland income tax for certain retirement income attributable to an individual's employment as a public safety employee.
What the bill says
An act concerning Income Tax - Subtraction Modification for Public Safety Retirement Income - Amount FOR the purpose of phasing in, over a certain period of years, an increase in the amount allowed as a subtraction modification under the Maryland income tax for certain retirement income attributable to an individual's employment as a certain public safety employee; and generally relating to a subtraction modification under the Maryland income tax for the retirement income of public safety employees…
From the enrolled text, June 3, 2026:
AN ACT concerning Income Tax - Subtraction Modification for Public Safety Retirement Income - Amount FOR the purpose of phasing in, over a certain period of years, an increase in the amount allowed as a subtraction modification under the Maryland income tax for certain retirement income attributable to an individual's employment as a certain public safety employee; and generally relating to a subtraction modification under the Maryland income tax for the retirement income of public safety employees. 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) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - General 10-207. (a) To the extent included in federal adjusted gross income, the amounts under this section are subtracted from the federal adjusted gross income of a resident to determine Maryland adjusted gross income. (mm) (1) (i) In this subsection the following words have the meanings indicated. (ii) "Correctional officer" means an individual who: 1. was employed in: A. a State correctional facility, as defined in § 1-101 of the Correctional Services Article; Ch. …