PRIA Logo™
MarylandSB 06072026 Regular SessionSenateWALLET

Income Tax - Subtraction Modification for Public Safety Retirement Income - Amount

Sponsored By: Cory V. McCray (Democratic)

Signed by Governor

Taxes - IncomeCorrectional OfficersEmergency Services -see also- Ambul; Emergencies; etc.ExemptionsFire ProtectionIncome TaxLaw Enforcement -see also- SRO; Sheriffs; State PoliceRescue Squads -see also- Emergency Medical ServRetirement -see also- Mandatory RetirementWork, Labor, and Employment -see also- JobTrn; Leave; etc.

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Bigger tax break for public safety retirees

If you are a retired public safety worker and at least 55 on December 31, you can subtract part of that pension on your Maryland return. The amount is $15,000 for 2025; $16,000 for 2026; $17,000 for 2027; $18,000 for 2028; $19,000 for 2029; and $20,000 for 2030 and later. It only covers retirement income from an employee retirement system earned in public safety work (law enforcement, correctional, fire, rescue, EMT or paramedic), at federal, state, or local levels. You cannot subtract more than the amount of that public safety retirement income. The law takes effect July 1, 2026.

Sponsors & Cosponsors

Sponsor

  • Cory V. McCray

    Democratic • Senate

Cosponsors

  • Jack Bailey

    Republican • Senate

  • Paul D. Corderman

    Republican • Senate

  • Guy Guzzone

    Democratic • Senate

  • Shelly Hettleman

    Democratic • Senate

  • J.B. Jennings

    Republican • Senate

  • Johnny Ray Salling

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 180 • No: 0

House vote • 4/13/2026

Third Reading Passed

Yes: 136 • No: 0 • Other: 4

Senate vote • 3/23/2026

Third Reading Passed

Yes: 44 • No: 0

Actions Timeline

  1. Approved by the Governor - Chapter 686

    5/26/2026

  2. Returned Passed

    4/13/2026Senate

  3. Third Reading Passed (136-0)

    4/13/2026House

  4. Second Reading Passed

    4/11/2026House

  5. Favorable Adopted

    4/11/2026House

  6. Motion Special Order until Next Session (Delegate Wilkins) Adopted

    4/11/2026House

  7. Favorable

    4/11/2026House

  8. Favorable Report by Ways and Means

    4/11/2026House

  9. Hearing 4/02 at 1:00 p.m.

    3/25/2026House

  10. Referred Ways and Means

    3/23/2026House

  11. Third Reading Passed (44-0)

    3/23/2026Senate

  12. Second Reading Passed with Amendments

    3/20/2026Senate

  13. Favorable with Amendments {683823/1 Adopted

    3/20/2026Senate

  14. Motion Special Order until Later Today (Senator Guzzone) Adopted

    3/20/2026Senate

  15. Favorable with Amendments {683823/1

    3/20/2026Senate

  16. Favorable with Amendments Report by Budget and Taxation

    3/20/2026Senate

  17. Hearing 2/18 at 1:00 p.m.

    2/11/2026Senate

  18. First Reading Budget and Taxation

    2/5/2026Senate

Bill Text

  • Enacted

    5/26/2026

    PDF

  • Third Reading

    3/20/2026

    PDF

  • First Reading

    2/5/2026

    PDF

Related Bills

Back to State Legislation