MarylandRetired 9-1-1 specialists may claim a temporary Maryland income tax credit
Beginning with qualifying 2026 tax years, retired Maryland 9-1-1 specialists may claim up to $700 against state income tax if they receive an approved certificate.
What it does
Retired Maryland 9-1-1 specialists may receive a state income tax credit of up to $700 on eligible retirement income, subject to an annual statewide cap and approval.
Argument forThe credit could lower Maryland income taxes for eligible retired specialists who receive retirement income from their emergency communications work.
Argument againstBecause certificates are capped at $250,000 each year, eligible applicants may receive smaller credits if total applications exceed the limit.
More detail
A retired 9-1-1 specialist may claim a credit against Maryland income tax after receiving an approved tax credit certificate. The credit covers retirement income from an employee retirement system that comes from the individual's service as a 9-1-1 specialist in Maryland. The credit equals 4.75% of the first $15,000 of eligible retirement income, up to $700. The individual must apply to the Department of Emergency Management and provide the approved certificate to the Comptroller as required. The department must determine that the applicant qualifies, and total approved certificates may not exceed $250,000 for each taxable year. If eligible certificates exceed the annual limit, the department must reduce them proportionally. The credit applies to taxable years beginning after December 31, 2025, and before January 1, 2029. The law takes effect July 1, 2026, and ends June 30, 2029.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- May 31Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 877Became Law
- Apr 13Passed EnrolledTo Governor
- Apr 13Third Reading PassedMajor
- Apr 13Senate Concurs House Amendments
- Apr 13Third Reading PassedPassed House
- Apr 11Second Reading Passed with Amendments
- Apr 11Favorable with Amendments {Minor
- Apr 11Favorable with Amendments Report by Ways and MeansMinor
- Mar 30
- Vote recorded On Third Reading (Amend). Result: pass.Lower
- Mar 26
- Vote recorded Bill is on Third Reading for Final Passage. Result: pass.Upper
- Mar 25Hearing 4/02 at 1:00 p.m.
- Mar 24Referred Ways and MeansMinor
- Mar 23Third Reading PassedPassed Senate
- Mar 23Second Reading Passed
- Mar 23Favorable AdoptedMinor
- Mar 23Favorable Report by Budget and TaxationMinor
- Mar 8
- Vote recorded On Third Reading. Result: pass.Upper
- Jan 15Hearing 1/21 at 10:00 a.m.
- Jan 14First Reading Budget and TaxationMinor
- 2025
- Oct 3Pre-filedIntroduced
Taxes & BudgetPublic SafetyEmergency Management