Find a 2014 Bill:

2014 Regular Session



Income Tax - Subtraction Modification - Overtime Compensation Earned by Certain Individuals

Sponsored by:

Delegate Summers


In the House - Hearing 2/18 at 1:00 p.m.

Synopsis:Providing a subtraction modification under the Maryland income tax for the first $5,000 of income earned by a career fire, law enforcement, emergency medical services, paramedic, or rescue employee or veteran and received as overtime compensation required by the federal Fair Labor Standards Act of 1938; requiring the Comptroller to adopt specified regulations; applying the Act to tax years after 2013 but before 2024; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Summers, Braveboy, and Stukes
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2014
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Comptroller
Emergency Medical Services
Federal Government
Fire Protection
Income Tax
Law Enforcement -see also- State Police, Department of
Rescue Squads -see also- Ambulances; Emergency Medical Serv
Rules and Regulations

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:49 P.M.