# Maryland SB 0278: Tax Relief and State Personnel Equality for Service Members Act Maryland SB 0278, Tax Relief and State Personnel Equality for Service Members Act, is a 2025 Regular Session Senate bill sponsored by Bryan W. Simonaire (Republican); status signed, last action 2025-05-06 (Approved by the Governor - Chapter 258); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/MD-SB0278-2025RS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maryland SB 0278 - State: Maryland - Session: 2025 Regular Session - Title: Tax Relief and State Personnel Equality for Service Members Act - Status: signed - Chamber: Senate - Introduced: 2025-01-10 - Last action: 2025-05-06, Approved by the Governor - Chapter 258 - Sponsor: Bryan W. Simonaire (Republican) - Cosponsors: 16 - Subjects: State Government - Agencies, Offices, and Officials, State Government - Pensions and Retirement, State Government - Personnel, Local Government - Generally, Taxes - Sales and Use, Taxes - Income, Taxes - Property, Armed Forces -see also- Military Department; Veterans, Emergencies -see also- Pandemics, Health -see also- COVID19; EnvHlth; MedCon; etc., Local Government Mandates, Revenue and Taxes -see also- (specific tax), Rules and Regulations, State Employees, Veterans - Touches household money: yes - Roll calls: 2 (184 yes, 0 no in all) - Economic provisions PRIA read: 14 ## Summary No summary available. ## Bill overview: provisions PRIA read - Returning service members keep public job rights: benefit, high. The law generally takes effect July 1, 2025, and protects eligible State employees returning from uniformed service, excluding temporary employees. Counties, towns, school boards, and other covered local employers must provide the same return-to-work rights. Applications are generally due within 90… - Income tax forgiven after covered service deaths: benefit, high. Maryland forgives income tax when uniformed-services members die while serving in combat zones or public health emergency response areas. Deaths from wounds, disease, or injuries incurred while serving there also qualify. Members and federal civilian employees also qualify for deaths from injuries,… - Paid military leave for State workers: benefit, medium. The Secretary can authorize up to 30 days of paid military leave per taxable year for State employees. The leave covers uniformed-services training or active duty in a reserve component or organized militia. It is available only when the Secretary establishes it by regulation. - Disabled renters gain property tax relief access: benefit, medium. Renter property tax relief includes permanently and totally disabled renters who qualify for benefits under a federal service-member law. Renters must occupy a home in which they hold a lease. The relief formula subtracts an income-based amount from assumed property tax. That amount is 0% of the fi… - Eligible homeowners can delay property taxes: benefit, medium. Counties and municipalities can authorize delayed property tax payments on an owner's main home. At least one owner must have lived there for five straight years and meet applicable income requirements. The disability category includes permanently and totally disabled owners who qualify for benefit… - Landlord tax credits support reduced rents: benefit, medium. Local governments can give landlords property tax credits for charging reduced rent to qualifying disabled tenants. The expanded tenant group includes people who are permanently and totally disabled and qualify for federal service-member benefits. Baltimore City, a county, or a municipality must au… - Local homeowner credits cover more military families: benefit, medium. Local governments can authorize property tax credits for retired service members age 65 or older. Surviving spouses of retired service members qualify at age 65 or older if they have not remarried. Active-duty, retired, or honorably discharged service members with service-connected disabilities can… - Veterans and spouses gain State hiring help: benefit, medium. State hiring tests award 10 extra points to eligible veterans and spouses of full-time active service members. Spouses of veterans with service-connected disabilities and surviving spouses of deceased veterans also qualify. Former prisoners of war receive 2 additional points; current State employee… - Military retirement income gets tax relief: benefit, medium. Maryland residents under age 55 can subtract up to $12,500 of qualifying military retirement income. The limit is $20,000 for people age 55 or older, based on age at year-end. Income must be included in federal adjusted gross income; eligible death benefits also count. Covered service includes spec… - Overseas military pay gets income tax relief: benefit, medium. Maryland residents can subtract up to $15,000 of overseas active-duty military pay included in federal adjusted gross income. The subtraction falls $1 for each $1 of qualifying pay above $15,000 and reaches zero at $30,000. This reduces income taxed, not the tax bill dollar for dollar. The law's Se… - Tax relief for public safety volunteers: benefit, medium. Qualifying public safety volunteers can subtract $7,000 from income used to calculate Maryland income tax. Reserve-component members on official active-duty orders during the tax year can meet the specified service requirement. They must still qualify as public safety volunteers. The $7,000 reduces… - Veterans gain local government hiring help: benefit, low. Local civil-service and merit-system rules must give veterans special exam credit after five years of continuous Maryland residency before testing. The law does not set the number of points. Local units can also waive age requirements for war veterans or health-emergency veterans under age 55. Heal… - Veterans groups get sales tax relief: benefit, low. Qualifying nationally organized and recognized veterans groups, auxiliaries, and units can make purchases without Maryland sales and use tax. Groups must qualify for federal tax-exempt status under section 501(c)(4) or 501(c)(19). Food or meals served by qualifying groups or auxiliaries are also ta… - Disabled military homeowners lose tax protections: cost, high. The law repeals a home property tax exemption for qualifying disabled active-duty service members, disabled veterans, and certain surviving spouses. It also repeals a separate local property tax credit authority for qualifying disabled veterans' homes. Households that relied on these provisions can… ## Sponsors and cosponsors - Sponsor: Bryan W. Simonaire (Republican), Senate - Cosponsor: Jack Bailey (Republican), Senate - Cosponsor: Joanne C. Benson (Democratic), Senate - Cosponsor: Paul D. Corderman (Republican), Senate - Cosponsor: Jason C. Gallion (Republican), Senate - Cosponsor: Guy Guzzone (Democratic), Senate - Cosponsor: Katie Fry Hester (Democratic), Senate - Cosponsor: Shelly Hettleman (Democratic), Senate - Cosponsor: J.B. Jennings (Republican), Senate - Cosponsor: Nancy J. King (Democratic), Senate - Cosponsor: Karen Lewis Young (Democratic), Senate - Cosponsor: M. Jackson - Cosponsor: Johnny Mautz (Republican), Senate - Cosponsor: Cory V. McCray (Democratic), Senate - Cosponsor: Jim Rosapepe (Democratic), Senate - Cosponsor: Johnny Ray Salling (Republican), Senate - Cosponsor: Craig J. Zucker (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-07 | House | Third Reading Passed | pass | 137 | 0 | 3 | | 2025-03-14 | Senate | Third Reading Passed | pass | 47 | 0 | | ## Actions (14) - 2025-05-06: Approved by the Governor - Chapter 258 - 2025-04-07: Returned Passed (Senate) - 2025-04-07: Third Reading Passed (137-0) (House) - 2025-04-04: Favorable Adopted Second Reading Passed (House) - 2025-04-04: Favorable Report by Appropriations (House) - 2025-03-19: Hearing 3/25 at 1:00 p.m. (Appropriations) (House) - 2025-03-15: Referred Appropriations Ways and Means (House) - 2025-03-14: Third Reading Passed (47-0) (Senate) - 2025-03-13: Second Reading Passed with Amendments (Senate) - 2025-03-13: Floor Amendment {793328/1 (Senator Hester) Adopted (Senate) - 2025-03-13: Favorable with Amendments {953425/1 Adopted (Senate) - 2025-03-13: Favorable with Amendments Report by Budget and Taxation (Senate) - 2025-01-15: Hearing 1/29 at 10:30 a.m. (Budget and Taxation) (Senate) - 2025-01-10: First Reading Budget and Taxation and Education, Energy, and the Environment (Senate) ## Bill text - Enacted, 2025-05-06: [PDF](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_258_sb0278t.pdf) - Third Reading, 2025-03-13: [PDF](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0278t.pdf) - First Reading, 2025-01-10: [PDF](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0278f.pdf) ## Related bills - HB 0384: Maryland Disability Service Animal Program - Established (vetoed) - SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions (vetoed) - HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination Review Process (vetoed) - SB 0157: Maryland Disability Service Animal Program - Established (vetoed) - HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization (became law) - HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard (signed) ## Sources - [Enacted (PDF)](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_258_sb0278t.pdf) - [Third Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0278t.pdf) - [First Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/sb/sb0278f.pdf) ## Related - [HB 0384: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-HB0384-2025RS) - [SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions](https://policyrisk.com/state-bill/MD-SB0227-2025RS) - [HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination…](https://policyrisk.com/state-bill/MD-HB0482-2025RS) - [SB 0157: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-SB0157-2025RS) - [HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization](https://policyrisk.com/state-bill/MD-HB1294-2025RS) - [HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard](https://policyrisk.com/state-bill/MD-HB0228-2025RS) - [Maryland bills](https://policyrisk.com/states/maryland/bills) - [Maryland state hub](https://policyrisk.com/states/maryland) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/MD-SB0278-2025RS (as of 2026-10-17).