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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
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*sb0148*
SENATE BILL 148
Q3 (6lr1094)
ENROLLED BILL
— Budget and Taxation/Ways and Means —
Introduced by Senators Kagan and Carozza
Read and Examined by Proofreaders:
_______________________________________________
Proofreader.
_______________________________________________
Proofreader.
Sealed with the Great Seal and presented to the Governor, for his approval this
_______ day of _______________ at _________________ _______ o’clock, ________M.
______________________________________________
President.
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 modification 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
2 SENATE BILL 148
Annotated Code of Maryland 1
(2022 Replacement Volume and 2025 Supplement) 2
BY repealing and reenacting, without amendments, 3
Article – Tax – General 4
Section 10–207(a) 5
Annotated Code of Maryland 6
(2022 Replacement Volume and 2025 Supplement) 7
BY repealing and reenacting, with amendments, 8
Article – Tax – General 9
Section 10–207(mm) 10
Annotated Code of Maryland 11
(2022 Replacement Volume and 2025 Supplement) 12
BY repealing and reenacting, without amendments, 13
Article – Tax – Property 14
Section 9–262(a)(1) and (3) 15
Annotated Code of Maryland 16
(2019 Replacement Volume and 2025 Supplement) 17
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
That the Laws of Maryland read as follows: 19
Article – Tax – General 20
10–758. 21
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 22
INDICATED. 23
(2) “DEPARTMENT” MEANS THE DEPARTMENT OF EMERGENCY 24
MANAGEMENT. 25
(3) “EMPLOYEE RETIREMENT SYSTEM” HAS THE MEANING STATED IN 26
§ 10–209(A) OF THIS TITLE. 27
(4) “9–1–1 SPECIALIST” HAS THE MEANING STATED IN § 9–262(A) OF 28
THE TAX – PROPERTY ARTICLE. 29
(5) “SECRETARY” MEANS THE SECRETARY OF EMERGENCY 30
MANAGEMENT. 31
(B) (1) FOR TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2025, BUT 32
BEFORE JANUARY 1, 2029, AN INDIVIDUAL WHO IS A RETIRED 9–1–1 SPECIALIST MAY 33
SENATE BILL 148 3
CLAIM A CREDIT AGAINST THE STATE INCOME TAX IN T HE AMOUNT STATED IN THE 1
TAX CREDIT CERTIFICATE APPROVED BY THE SECRETARY. 2
(2) THE INDIVIDUAL SHALL PROVIDE THE TAX CRED IT CERTIFICATE 3
TO THE COMPTROLLER, IN THE FORM AND MANN ER REQUIRED BY THE 4
COMPTROLLER. 5
(C) (1) AN INDIVIDUAL QUALIFI ED FOR THE CREDIT UN DER THIS 6
SECTION MAY APPLY TO THE DEPARTMENT FOR A TAX CREDIT CERTIFICATE. 7
(2) (I) THE SECRETARY SHALL APPRO VE EACH AP PLICATION 8
UNDER PARAGRAPH (1) OF THIS SUBSECTION T HAT QUALIFIES FOR A TAX CREDIT 9
CERTIFICATE. 10
(II) SUBJECT TO PARAGRAPH (4) OF THIS SUBSECTION , THE 11
DEPARTMENT SHALL ISSU E A TAX CREDIT CERTI FICATE TO THE QUALIF IED 12
INDIVIDUAL IN AN AMOUNT EQUAL TO 4.75% OF THE FIRST $15,000 OF RETIREMENT 13
INCOME FROM AN EMPLO YEE RETIREMENT SYSTE M ATTRIBUTABLE TO TH E 14
INDIVIDUAL’S SERVICE AS A 9–1–1 SPECIALIST IN THE STATE, NOT TO EXCEED $700. 15
(3) THE SECRETARY SHALL: 16
(I) DETERMINE WHETHER TH E INDIVIDUAL IS QUAL IFIED FOR 17
THE CREDIT UNDER THIS SECTION; AND 18
(II) NOTIFY THE COMPTROLLER, IN THE FORM AND MANN ER 19
REQUIRED BY THE COMPTROLLER, OF THE INDIVIDUALS T O WHOM THE 20
DEPARTMENT HAS ISSUED A TAX CREDIT CERTIFICATE UNDER THIS SECTION. 21
(4) (I) THE TOTAL AMOUNT OF T HE TAX CREDIT CERTIFI CATES 22
APPROVED BY THE SECRETARY MAY NOT EXC EED $250,000 FOR EACH TAXABLE 23
YEAR. 24
(II) IF THE TOTAL AMOUNT O F TAX CREDIT CERTIFI CATES THE 25
DEPARTMENT IS REQUIRE D TO APPROVE UNDER P ARAGRAPH (2) OF THIS 26
SUBSECTION EXCEEDS $250,000 IN A FISCAL YEAR, THE DEPARTMENT SHALL ISSUE 27
TAX CREDIT CERTIFICATES TO QUALIFIED INDIVIDUALS ON A PRO RATA BASIS. 28
10–207. 29
(a) To the extent included in federal adjusted gross income, the amounts under 30
this section are subtracted from the federal adjusted gross income of a resident to determine 31
Maryland adjusted gross income. 32
4 SENATE BILL 148
(mm) (1) (i) In this subsection the following words have the meanings 1
indicated. 2
(ii) “Correctional officer” means an individual who: 3
1. was employed in: 4
A. a State cor rectional facility, as defined in § 1 –101 of the 5
Correctional Services Article; 6
B. a local correctional facility, as defined in § 1 –101 of the 7
Correctional Services Article; 8
C. a juvenile facility included in § 9 –226 of the Human 9
Services Article; or 10
D. a facility of the United States that is equivalent to a State 11
or local correctional facility or a juvenile facility included in § 9–226 of the Human Services 12
Article; and 13
2. is eligible to receive retirement income attributable to the 14
individual’s employment under item 1 of this subparagraph. 15
(iii) “Emergency services personnel” means emergency medical 16
technicians [or], paramedics, OR 9–1–1 SPECIALISTS. 17
(iv) “Employee retirement system” has the meaning stated under § 18
10–209(a) of this subtitle. 19
(V) “9–1–1 SPECIALIST” HAS THE MEANING STAT ED IN § 20
9–262(A) OF THE TAX – PROPERTY ARTICLE. 21
[(v)] (VI) “Public safety employee” means an individual who is a 22
retired correctional officer, law enforcement officer, or fire, rescue, or emergency services 23
personnel of the United States, the State, or a political subdivision of the State. 24
(2) The subtraction under subsection (a) of this section includes the first 25
$15,000 of income from an employee retirement system that is attributable to service as a 26
public safety employee, if the income is received by an individual who is at least 55 years 27
old on the last day of the taxable year. 28
Article – Tax – Property 29
9–262. 30
(a) (1) In this section the following words have the meanings indicated. 31
SENATE BILL 148 5
(3) “9–1–1 specialist” means an employee of a county public safety 1
answering point, or an employee working in a county safety answering point, whose duties 2
and responsibilities include: 3
(i) receiving and processing 9 –1–1 requests for emergency 4
assistance; 5
(ii) other support functions directly related to 9 –1–1 requests for 6
emergency assistance; or 7
(iii) dispatching law enforcement officers, fire rescue services, 8
emergency medical services, and other public safety services to the scene of an emergency. 9
SECTION 2. AND BE IT FURTHER ENACTED, That, on or before December 1, 10
2028, the Department of Emergency Management shall report to the Governor and, in 11
accordance with § 2–1257 of the State Government Article, the General Assembly on: 12
(1) the number of retired 9–1–1 specialists to whom the Department issued 13
a tax credit certificate under § 10 –758 of the Tax – General Article, as enacted by Section 1 14
of this Act, and the aggregate amount of the tax credit certificates issued for each preceding 15
taxable year; and 16
(2) the number of 9 –1–1 specialists employed in the State who have vested 17
under an employee retirement system, as defined under § 10 –209(a) of the Tax – General 18
Article. 19
SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall t ake effect 20
July 1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025. 21
It shall remain effective for a period of 3 years and, at the end of June 30, 2029, this Act, 22
with no further action required by the General Assembly, shall be abrogated and of no 23
further force and effect. 24
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.