Maryland SB185 modifies the subtraction for public safety retirement income under the state income tax.

Maryland SB185 modifies the subtraction for public safety retirement income under the state income tax. The bill increases the subtraction amount from $15,000 to $20,000 for income from an employee retirement system attributable to service as a public safety employee. This change applies to all taxable years beginning after December 31, 2025, and takes effect on July 1, 2026.

Maryland SB185 modifies the subtraction for public safety retirement income under the state income tax.

Maryland SB185 modifies the subtraction for public safety retirement income under the state income tax. The bill increases the subtraction amount from $15,000 to $20,000 for income from an employee retirement system attributable to service as a public safety employee. This change applies to all taxable years beginning after December 31, 2025, and takes effect on July 1, 2026.