| Synopsis: | Providing a subtraction modification under the Maryland income tax under specified circumstances for specified retirement income attributable to a resident's employment as a law enforcement officer or the individual's service as fire, rescue, or emergency services personnel; and applying the Act to taxable years beginning after December 31, 2015. |
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| Analysis: | Fiscal and Policy Note |
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| All Sponsors: | Delegates Hixson, Beidle, Bromwell, Carey, Chang, Lisanti, Sample-Hughes, Sophocleus, Afzali, D. Barnes, Buckel, Ebersole, Fennell, Hornberger, C. Howard, Jackson, Kaiser, Long, Luedtke, Metzgar, Patterson, Platt, Reilly, Shoemaker, Simonaire, Tarlau, Turner, Walker, and A. Washington |
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| Additional Facts: | Cross-filed with: SB1166
Bill File Type: Regular
Effective Date(s): July 1, 2016 |
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| Committee(s): | |
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| Broad Subject(s): | Taxes - Income
|
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| Narrow Subject(s): | Disabilities -see also- Blind; Deaf; Developmental
Emergency Medical Services
Exemptions
Fire Protection
Income Tax
Law Enforcement -see also- State Police, Department of
Rescue Squads -see also- Ambulances; Emergency Medical Serv
Retirement Systems -see also- Mandatory Retirement
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| Statutes: | Article - Tax - General
(10-209) |
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