| Synopsis: | Providing a subtraction modification under the Maryland income tax under certain circumstances for a certain amount of retirement income attributable to certain employment as a correctional officer; and applying the Act to taxable years beginning after December 31, 2017. |
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| Analysis: | Fiscal and Policy Note |
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| All Sponsors: | Delegates Hixson, Ali, Barkley, Beidle, Buckel, Chang, Ebersole, Fraser-Hidalgo, Healey, C. Howard, Kaiser, Kipke, Kramer, Luedtke, Patterson, Reilly, Rosenberg, Shoemaker, Tarlau, Turner, A. Washington, Afzali, D. Barnes, Hornberger, Jalisi, Long, Mosby, Rose, Simonaire, Walker, M. Washington, and Wilkins |
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| Additional Facts: | Bill File Type: Regular
Effective Date(s): July 1, 2018 |
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| Committee(s): |
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| Broad Subject(s): | Taxes - Income
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| Narrow Subject(s): | Correctional Officers
Exemptions
Income Tax
Retirement Systems -see also- Mandatory Retirement
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| Statutes: | Article - Tax - General
(10-209) |
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| Chamber | Calendar Date | Legislative Date | Action | Proceedings |
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| House | 1/22/2018 | 1/22/2018 | First Reading Ways and Means | |
| 1/24/2018 | 1/24/2018 | Hearing 2/07 at 1:00 p.m. | |
| 3/16/2018 | 3/16/2018 | Favorable with Amendments Report by Ways and Means | |
| 3/16/2018 | 3/13/2018 | Favorable with Amendments {995769/1 Report Adopted | 47 |
| | | Second Reading Passed with Amendments | 47 |
| 3/19/2018 | 3/14/2018 | Third Reading Passed (131-0) | 48 |
| Senate | 3/19/2018 | 3/16/2018 | First Reading Budget and Taxation | 48B |
| 3/21/2018 | 3/21/2018 | Hearing 3/28 at 1:00 p.m. | |
| 4/5/2018 | 4/5/2018 | Favorable with Amendments Report by Budget and Taxation | |
| 4/5/2018 | 3/31/2018 | Favorable with Amendments {989134/1 Report Adopted | 62A |
| | | Floor Amendment {863225/2 (Senator Peters) Adopted | 62A |
| | | Second Reading Passed with Amendments | 62A |
| 4/6/2018 | 4/1/2018 | Third Reading Passed with Amendments (44-0) | 63 |
| House | 4/7/2018 | 3/30/2018 | House Concur - Senate Amendments | 64 |
| | | Third Reading Passed (138-0) | 64 |
| | | Passed Enrolled | |
April 7, 2018 2:39 P.M.