KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Maryland

SB0185 • 2026

Subtraction Modification - Public Safety Retirement Income

Subtraction Modification - Public Safety Retirement Income

Labor Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Senator Bailey
Last action
2026-01-15
Official status
In the Senate - Hearing 1/21 at 10:00 a.m.
Effective date
2026-07-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Subtraction Modification - Public Safety Retirement Income

Increasing, from $15,000 to $20,000, the amount allowed as a subtraction modification under the Maryland income tax for retirement income attributable to an individual's employment as a public safety employee; and applying the Act to all taxable years beginning after December 31, 2025.

What This Bill Does

  • Increasing, from $15,000 to $20,000, the amount allowed as a subtraction modification under the Maryland income tax for retirement income attributable to an individual's employment as a public safety employee; and applying the Act to all taxable years beginning after December 31, 2025.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-01-15 Senate

    Hearing 1/21 at 10:00 a.m.

  2. 2026-01-14 Senate

    First Reading Budget and Taxation

  3. 2025-10-01 Senate

    Pre-filed

  4. Maryland General Assembly

    Text - First - Subtraction Modification - Public Safety Retirement Income

Official Summary Text

Increasing, from $15,000 to $20,000, the amount allowed as a subtraction modification under the Maryland income tax for retirement income attributable to an individual's employment as a public safety employee; and applying the Act to all taxable years beginning after December 31, 2025.

Current Bill Text

Read the full stored bill text 
EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0185*

SENATE BILL 185
Q3 6lr1051
SB 30/25 – B&T (PRE–FILED) CF HB 2
By: Senator Bailey
Requested: October 1, 2025
Introduced and read first time: January 14, 2026
Assigned to: Budget and Taxation

A BILL ENTITLED

AN ACT concerning 1

Subtraction Modification – Public Safety Retirement Income 2

FOR the purpose of altering the amount allowed as a subtraction modification under the 3
Maryland income tax for certain retirement income attributable to an individual’s 4
employment as a public safety employee; and generally relating to a subtraction 5
modification under the Maryland income tax for the retirement income of public 6
safety employees. 7

BY repealing and reenacting, without amendments, 8
Article – Tax – General 9
Section 10–207(a) 10
Annotated Code of Maryland 11
(2022 Replacement Volume and 2025 Supplement) 12

BY repealing and reenacting, with amendments, 13
Article – Tax – General 14
Section 10–207(mm) 15
Annotated Code of Maryland 16
(2022 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

10–207. 21

(a) To the extent included in federal adjusted gross inco me, the amounts under 22
this section are subtracted from the federal adjusted gross income of a resident to determine 23
Maryland adjusted gross income. 24
2 SENATE BILL 185

(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 correctional 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. 17

(iv) “Employee retirement sy stem” has the meaning stated under § 18
10–209(a) of this subtitle. 19

(v) “Public safety employee” means an individual who is a retired 20
correctional officer, law enforcement officer, or fire, rescue, or emergency services personnel 21
of the United States, the State, or a political subdivision of the State. 22

(2) The subtraction under subsection (a) of this section includes the first 23
[$15,000] $20,000 of income from an employee retirement system that is attributable to 24
service as a public safety employee, if the income is received by an individual who is at least 25
55 years old on the last day of the taxable year. 26

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 27
1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025. 28