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WES MOORE, Governor Ch. 877
Chapter 877
(Senate Bill 148)
AN ACT concerning
Income Tax – Subtraction Modification – Public Safety Employee Credit for
9–1–1 Specialist Retirement Income
(Supporting Our 9–1–1 Specialists Act)
FOR the purpose of altering a certain subtraction modification under the Maryland income
tax for retirement income attributable to an individual’s employment as a public
safety employee to include allowing a credit against the State income tax for certain
retirement income attributable to an individual’s employment as a 9–1–1 specialist;
and generally relating to a subtraction modification under the Maryland credit
against the State income tax for the retirement income of public safety employees
9–1–1 specialists.
BY adding to
Article – Tax – General
Section 10–758
Annotated Code of Maryland
(2022 Replacement Volume and 2025 Supplement)
BY repealing and reenacting, without amendments,
Article – Tax – General
Section 10–207(a)
Annotated Code of Maryland
(2022 Replacement Volume and 2025 Supplement)
BY repealing and reenacting, with amendments,
Article – Tax – General
Section 10–207(mm)
Annotated Code of Maryland
(2022 Replacement Volume and 2025 Supplement)
BY repealing and reenacting, without amendments,
Article – Tax – Property
Section 9–262(a)(1) and (3)
Annotated Code of Maryland
(2019 Replacement Volume and 2025 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Tax – General
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Ch. 877 2026 LAWS OF MARYLAND
10–758.
(A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.
(2) “DEPARTMENT” MEANS THE DEPARTMENT OF EMERGENCY
MANAGEMENT.
(3) “EMPLOYEE RETIREMENT SYSTEM” HAS THE MEANING STATED IN
§ 10–209(A) OF THIS TITLE.
(4) “9–1–1 SPECIALIST” HAS THE MEANING STATED IN § 9–262(A) OF
THE TAX – PROPERTY ARTICLE.
(5) “SECRETARY” MEANS THE SECRETARY OF EMERGENCY
MANAGEMENT.
(B) (1) FOR TAXABLE YEARS BEGINNING AFTER DECEMBER 31, 2025, BUT
BEFORE JANUARY 1, 2029, AN INDIVIDUAL WHO IS A RETIRED 9–1–1 SPECIALIST MAY
CLAIM A CREDIT AGAINST THE STATE INCOME TAX IN THE AMOUNT STATED IN THE
TAX CREDIT CERTIFICATE APPROVED BY THE SECRETARY.
(2) THE INDIVIDUAL SHALL PROVIDE THE TAX CREDIT CERTIFICATE
TO THE COMPTROLLER, IN THE FORM AND MANNER REQUIRED BY THE
COMPTROLLER.
(C) (1) AN INDIVIDUAL QUALIFIED FOR THE CREDIT UNDER THIS
SECTION MAY APPLY TO THE DEPARTMENT FOR A TAX CREDIT CERTIFICATE.
(2) (I) THE SECRETARY SHALL APPROVE EACH APPLICATION
UNDER PARAGRAPH (1) OF THIS SUBSECTION THAT QUALIFIES FOR A TAX CREDIT
CERTIFICATE.
(II) SUBJECT TO PARAGRAPH (4) OF THIS SUBSECTION, THE
DEPARTMENT SHALL ISSUE A TAX CREDIT CERTIFICATE TO THE QUALIFIED
INDIVIDUAL IN AN AMOUNT EQUAL TO 4.75% OF THE FIRST $15,000 OF RETIREMENT
INCOME FROM AN EMPLOYEE RETIREMENT SYSTEM ATTRIBUTABLE TO THE
INDIVIDUAL’S SERVICE AS A 9–1–1 SPECIALIST IN THE STATE, NOT TO EXCEED $700.
(3) THE SECRETARY SHALL:
(I) DETERMINE WHETHER THE INDIVIDUAL IS QUALIFIED FOR
THE CREDIT UNDER THIS SECTION; AND
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WES MOORE, Governor Ch. 877
(II) NOTIFY THE COMPTROLLER, IN THE FORM AND MANNER
REQUIRED BY THE COMPTROLLER, OF THE INDIVIDUALS TO WHOM THE
DEPARTMENT HAS ISSUED A TAX CREDIT CERTIFICATE UNDER THIS SECTION.
(4) (I) THE TOTAL AMOUNT OF THE TAX CREDIT CERTIFICATES
APPROVED BY THE SECRETARY MAY NOT EXCEED $250,000 FOR EACH TAXABLE
YEAR.
(II) IF THE TOTAL AMOUNT OF TAX CREDIT CERTIFICATES THE
DEPARTMENT IS REQUIRED TO APPROVE UNDER PARAGRAPH (2) OF THIS
SUBSECTION EXCEEDS $250,000 IN A FISCAL YEAR, THE DEPARTMENT SHALL ISSUE
TAX CREDIT CERTIFICATES TO QUALIFIED INDIVIDUALS ON A PRO RATA BASIS.
10–207.
(a) To the extent included in federal adjusted gross income, the amounts under
this section are subtracted from the federal adjusted gross income of a resident to determine
Maryland adjusted gross income.
(mm) (1) (i) In this subsection the following words have the meanings
indicated.
(ii) “Correctional officer” means an individual who:
1. was employed in:
A. a State correctional facility, as defined in § 1–101 of the
Correctional Services Article;
B. a local correctional facility, as defined in § 1–101 of the
Correctional Services Article;
C. a juvenile facility included in § 9–226 of the Human
Services Article; or
D. a facility of the United States that is equivalent to a State
or local correctional facility or a juvenile facility included in § 9–226 of the Human Services
Article; and
2. is eligible to receive retirement income attributable to the
individual’s employment under item 1 of this subparagraph.
(iii) “Emergency services personnel” means emergency medical
technicians [or], paramedics, OR 9–1–1 SPECIALISTS.
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Ch. 877 2026 LAWS OF MARYLAND
(iv) “Employee retirement system” has the meaning stated under §
10–209(a) of this subtitle.
(V) “9–1–1 SPECIALIST” HAS THE MEANING STATED IN §
9–262(A) OF THE TAX – PROPERTY ARTICLE.
[(v)] (VI) “Public safety employee” means an individual who is a
retired correctional officer, law enforcement officer, or fire, rescue, or emergency services
personnel of the United States, the State, or a political subdivision of the State.
(2) The subtraction under subsection (a) of this section includes the first
$15,000 of income from an employee retirement system that is attributable to service as a
public safety employee, if the income is received by an individual who is at least 55 years
old on the last day of the taxable year.
Article – Tax – Property
9–262.
(a) (1) In this section the following words have the meanings indicated.
(3) “9–1–1 specialist” means an employee of a county public safety
answering point, or an employee working in a county safety answering point, whose duties
and responsibilities include:
(i) receiving and processing 9–1–1 requests for emergency
assistance;
(ii) other support functions directly related to 9–1–1 requests for
emergency assistance; or
(iii) dispatching law enforcement officers, fire rescue services,
emergency medical services, and other public safety services to the scene of an emergency.
SECTION 2. AND BE IT FURTHER ENACTED, That, on or before December 1,
2028, the Department of Emergency Management shall report to the Governor and, in
accordance with § 2–1257 of the State Government Article, the General Assembly on:
(1) the number of retired 9–1–1 specialists to whom the Department issued
a tax credit certificate under § 10–758 of the Tax – General Article, as enacted by Section 1
of this Act, and the aggregate amount of the tax credit certificates issued for each preceding
taxable year; and
(2) the number of 9–1–1 specialists employed in the State who have vested
under an employee retirement system, as defined under § 10–209(a) of the Tax – General
Article.
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WES MOORE, Governor Ch. 877
SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025.
It shall remain effective for a period of 3 years and, at the end of June 30, 2029, this Act,
with no further action required by the General Assembly, shall be abrogated and of no
further force and effect.
Enacted under Article II, § 17(c) of the Maryland Constitution, May 31, 2026.
–5–Every fact on this page links to its source, starting with the official bill record.