Maryland SB148 modifies the state income tax to include a credit for retirement income of 9-1-1 specialists.

Maryland SB148 amends the state income tax to allow a credit for retirement income of 9-1-1 specialists. This credit applies to the first $15,000 of income from an employee retirement system attributable to service as a public safety employee. The bill defines "9-1-1 specialist" as an employee of a county public safety answering point, whose duties include receiving and processing 9-1-1 requests for emergency assistance. The changes take effect July 1, 2026, and apply to all taxable years beginning after December 31, 2025.

Maryland SB148 modifies the state income tax to include a credit for retirement income of 9-1-1 specialists.

Maryland SB148 amends the state income tax to allow a credit for retirement income of 9-1-1 specialists. This credit applies to the first $15,000 of income from an employee retirement system attributable to service as a public safety employee. The bill defines "9-1-1 specialist" as an employee of a county public safety answering point, whose duties include receiving and processing 9-1-1 requests for emergency assistance. The changes take effect July 1, 2026, and apply to all taxable years beginning after December 31, 2025.