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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
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*hb0013*
HOUSE BILL 13
Q3 6lr1244
HB 590/25 – W&M (PRE–FILED) CF SB 148
By: Delegates Vogel, Reilly, and Feldmark Feldmark, and Wilkins
Requested: October 17, 2025
Introduced and read first time: January 14, 2026
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: March 27, 2026
CHAPTER ______
AN ACT concerning 1
Income Tax – Subtraction Modification – Public Safety Employee Credit for 2
9–1–1 Specialist Retirement Income 3
(Supporting Our 9–1–1 Specialists Act) 4
FOR the purpose of altering a certain subtraction modification under the Maryland income 5
tax for retirement income attributable to an individual’s employment as a public 6
safety employee to include allowing a credit against the State income tax for certain 7
retirement income attributable to an individual’s employment as a 9–1–1 specialist; 8
and generally relating to a subtraction modificati on under the Maryland credit 9
against the State income tax for the retirement income of public safety employees 10
9–1–1 specialists. 11
BY adding to 12
Article – Tax – General 13
Section 10–758 14
Annotated Code of Maryland 15
(2022 Replacement Volume and 2025 Supplement) 16
BY repealing and reenacting, without amendments, 17
Article – Tax – General 18
Section 10–207(a) 19
Annotated Code of Maryland 20
(2022 Replacement Volume and 2025 Supplement) 21
2 HOUSE BILL 13
BY repealing and reenacting, with amendments, 1
Article – Tax – General 2
Section 10–207(mm) 3
Annotated Code of Maryland 4
(2022 Replacement Volume and 2025 Supplement) 5
BY repealing and reenacting, without amendments, 6
Article – Tax – Property 7
Section 9–262(a)(1) and (3) 8
Annotated Code of Maryland 9
(2019 Replacement Volume and 2025 Supplement) 10
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 11
That the Laws of Maryland read as follows: 12
Article – Tax – General 13
10–758. 14
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 15
INDICATED. 16
(2) “DEPARTMENT” MEANS THE DEPARTMENT OF EMERGENCY 17
MANAGEMENT. 18
(3) “EMPLOYEE RETIREMENT SYSTEM” HAS THE MEANING STATED IN 19
§ 10–209(A) OF THIS TITLE. 20
(4) “9–1–1 SPECIALIST” HAS THE MEANING STATED IN § 9–262(A) OF 21
THE TAX – PROPERTY ARTICLE. 22
(5) “SECRETARY” MEANS THE SECRETARY OF EMERGENCY 23
MANAGEMENT. 24
(B) (1) FOR TAXABLE YEARS BEG INNING AFTER DECEMBER 31, 2025, 25
BUT BEFORE JANUARY 1, 2029, AN INDIVIDUAL WHO IS A RETIRED 9–1–1 SPECIALIST 26
MAY CLAIM A CREDIT AGAINST THE STATE INCOME TAX IN THE AMOUNT STATED IN 27
THE TAX CREDIT CERTIFICATE APPROVED BY THE SECRETARY. 28
(2) THE INDIVIDUAL SHALL PROVIDE THE TAX CREDIT CERTIFICATE 29
TO THE COMPTROLLER, IN THE FORM AND MANN ER REQUIRED BY THE 30
COMPTROLLER. 31
(C) (1) AN INDIVIDUAL QUALIFI ED FOR THE CREDIT UN DER THIS 32
SECTION MAY APPLY TO THE DEPARTMENT FOR A TAX CREDIT CERTIFICATE. 33
HOUSE BILL 13 3
(2) (I) THE SECRETARY SHALL APPRO VE EACH APPLICATION 1
UNDER PARAGRAPH (1) OF THIS SUBSECTION T HAT QUALIFIES FOR A TAX CREDIT 2
CERTIFICATE. 3
(II) SUBJECT TO PARAGRAPH (4) OF THIS SUBSECTION , THE 4
DEPARTMENT SHALL ISSUE A TAX CREDIT C ERTIFICATE TO THE QU ALIFIED 5
INDIVIDUAL IN AN AMOUNT EQUAL TO 4.75% OF THE FIRST $15,000 OF RETIREMENT 6
INCOME FROM AN EMPLO YEE RETIREMENT SYSTE M ATTRIBUTABLE TO TH E 7
INDIVIDUAL’S SERVICE AS A 9–1–1 SPECIALIST IN THE STATE, NOT TO EXCEED $700. 8
(3) THE SECRETARY SHALL: 9
(I) DETERMINE WHETHER THE INDIVIDUAL IS QUAL IFIED FOR 10
THE CREDIT UNDER THIS SECTION; AND 11
(II) NOTIFY THE COMPTROLLER, IN THE FORM AND MANN ER 12
REQUIRED BY THE COMPTROLLER, OF THE INDIVIDUALS T O WHOM THE 13
DEPARTMENT HAS ISSUED A TAX CREDIT CERTIFICATE UNDER THIS SECTION. 14
(4) (I) THE TOTAL AMOUNT OF T HE TAX CREDIT CERTIF ICATES 15
APPROVED BY THE SECRETARY MAY NOT EXC EED $250,000 FOR EACH TAXABLE 16
YEAR. 17
(II) IF THE TOTAL AMOUNT O F TAX CREDIT CERTIFICATES THE 18
DEPARTMENT IS REQUIRED TO APP ROVE UNDER PARAGRAPH (2) OF THIS 19
SUBSECTION EXCEEDS $250,000 IN A FISCAL YEAR, THE DEPARTMENT SHALL ISSUE 20
TAX CREDIT CERTIFICATES TO QUALIFIED INDIVIDUALS ON A PRO RATA BASIS. 21
10–207. 22
(a) To the extent included in federal adjusted gross income, the amounts under 23
this section are subtracted from the federal adjusted gross income of a resident to determine 24
Maryland adjusted gross income. 25
(mm) (1) (i) In this subsection the following words have the meanings 26
indicated. 27
(ii) “Correctional officer” means an individual who: 28
1. was employed in: 29
A. a State correctional facility, as defined in § 1 –101 of the 30
Correctional Services Article; 31
4 HOUSE BILL 13
B. a local correctional facility, as defined in § 1 –101 of the 1
Correctional Services Article; 2
C. a juvenile facility included in § 9 –226 of the Human 3
Services Article; or 4
D. a facility of the United States that is equivalent to a State 5
or local correctional facility or a juvenile facility included in § 9–226 of the Human Services 6
Article; and 7
2. is eligible to receive retirement income attributable to the 8
individual’s employment under item 1 of this subparagraph. 9
(iii) “Emergency services personnel” means emergency medical 10
technicians [or], paramedics, OR 9–1–1 SPECIALISTS. 11
(iv) “Employee retirement system” has the meaning stated under § 12
10–209(a) of this subtitle. 13
(V) “9–1–1 SPECIALIST” HAS THE MEANING STAT ED IN § 14
9–262(A) OF THE TAX – PROPERTY ARTICLE. 15
[(v)] (VI) “Public safety employee” means an individual who is a 16
retired correctional officer, law enforcement officer, or fire, rescue, or emergency services 17
personnel of the United States, the State, or a political subdivision of the State. 18
(2) The subtraction under subsection (a) of this sectio n includes the first 19
$15,000 of income from an employee retirement system that is attributable to service as a 20
public safety employee, if the income is received by an individual who is at least 55 years 21
old on the last day of the taxable year. 22
Article – Tax – Property 23
9–262. 24
(a) (1) In this section the following words have the meanings indicated. 25
(3) “9–1–1 specialist” means an employee of a county public safety 26
answering point, or an employee working in a county safety answering point, whose duties 27
and responsibilities include: 28
(i) receiving and processing 9 –1–1 requests for emergency 29
assistance; 30
(ii) other support functions directly related to 9 –1–1 requests for 31
emergency assistance; or 32
HOUSE BILL 13 5
(iii) dispatching law enforcement officers, fire rescue services, 1
emergency medical services, and other public safety services to the scene of an emergency. 2
SECTION 2. AND BE IT FURTHER ENACTED, That, on or before December 1, 3
2028, the Department of Emergency Management shall report to the Governor and , in 4
accordance with § 2–1257 of the State Government Article, the General Assembly on: 5
(1) the number of retired 9–1–1 specialists to whom the Department issued 6
a tax credit certificate under § 10 –758 of the Tax – General Article, as enacted by Section 7
1 of this Act, and the aggregate amount of the tax credit certificates issued for each 8
preceding taxable year; and 9
(2) the number of 9–1–1 specialists employed in the State who have vested 10
under an employee retirement system, as defined under § 10 –209(a) of the Tax – General 11
Article. 12
SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take effect 13
July 1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025. 14
It shall remain effective for a period of 3 years and, at the end of June 30, 2029, this Act, 15
with no further action required by the General Assembly, shall be abrogated and of no 16
further force and effect. 17
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
Speaker of the House of Delegates.
________________________________________________________________________________
President of the Senate.