Maryland2026Active
HB0013
Tax Credit for Retired 9-1-1 Specialists
Last scannedAug 22, 2026, 4:24 AM
In one sentence
This law creates a temporary tax credit to help retired Maryland 9-1-1 specialists pay less state income tax on their retirement money.
What it does
- Allows retired 9-1-1 specialists to claim a credit against their state income tax for certain retirement earnings from an employee retirement system.
- Sets the credit amount at 4.75% of the first $15,000 in qualifying retirement income, with a maximum value of $700 per person.
- Requires applicants to receive an approved certificate from the Department of Emergency Management before claiming the tax credit.
- Limits total credits issued each year to $250,000 and reduces individual amounts proportionally if demand exceeds this limit.
- Adds 9-1-1 specialists to the list of public safety employees eligible for existing retirement income tax subtractions.
Who it affects
- Retired individuals who worked as 9-1-1 specialists in Maryland counties or county answering points.
- The Department of Emergency Management, which must approve applications and issue certificates.
- State taxpayers filing returns for taxable years beginning after December 31, 2025.
Limits and unknowns
- The law only applies to taxable years beginning after December 31, 2025, and ends on June 30, 2029.
- If more than $250,000 in credits are requested for a year, the Department must reduce each person's credit amount proportionally.
Plain language
Terms to know
- 9-1-1 Specialist
- An employee of a county public safety answering point whose duties include receiving and processing emergency requests or dispatching police, fire, and medical services.
- Tax Credit Certificate
- A document issued by the Department of Emergency Management that proves an individual qualifies for the tax credit amount.
Official record
Sources
Official summary
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, the aggregate amount of the tax credit certificates issued for each preceding taxable year and the number of 9-1-1 specialists employed in the State who have vested under an employee retirement system.
Official activity
Bill history
- In the Senate - First Reading Senate Rules