Maryland SB271 modifies income tax to include retirement income for certain fire, rescue, and emergency services personnel.

Maryland SB271 modifies the state's income tax law to include certain retirement income attributable to a resident’s employment with the District of Columbia as a member of a fire, rescue, or emergency services organization. This bill repeals and reenacts sections of the Annotated Code of Maryland to ensure that retirement income for these public safety employees is eligible for a subtraction modification. The changes will take effect July 1, 2026, and apply to all taxable years beginning after December 31, 2025.

Maryland SB271 modifies income tax to include retirement income for certain fire, rescue, and emergency services personnel.

Maryland SB271 modifies the state's income tax law to include certain retirement income attributable to a resident’s employment with the District of Columbia as a member of a fire, rescue, or emergency services organization. This bill repeals and reenacts sections of the Annotated Code of Maryland to ensure that retirement income for these public safety employees is eligible for a subtraction modification. The changes will take effect July 1, 2026, and apply to all taxable years beginning after December 31, 2025.