Maryland HB528 modifies income tax to include retirement income for certain fire, rescue, and emergency services personnel.

Maryland HB528 modifies the state's income tax law to include retirement income for residents who were employed as correctional officers, law enforcement officers, or fire, rescue, or emergency services personnel. This change applies to taxable years beginning after December 31, 2025, and takes effect on July 1, 2026. The bill specifies definitions for terms like "correctional officer," "public safety employee," and "employee retirement system.

Maryland HB528 modifies income tax to include retirement income for certain fire, rescue, and emergency services personnel.

Maryland HB528 modifies the state's income tax law to include retirement income for residents who were employed as correctional officers, law enforcement officers, or fire, rescue, or emergency services personnel. This change applies to taxable years beginning after December 31, 2025, and takes effect on July 1, 2026. The bill specifies definitions for terms like "correctional officer," "public safety employee," and "employee retirement system.