About Statutes

This page accesses the Code of Maryland (Statutes) and the Maryland Municipal Charters and Resolutions as compiled and maintained by the Department of Legislative Services.

The Code is arranged by and organized into “Articles” (e.g. Transportation Article), which are further subdivided into “titles”, “subtitles”, “sections”, “subsections”, “paragraphs”, subparagraphs”, etc.

Note that the “official” compilation of the laws (Chapters) enacted at each session of the General Assembly is published by the State as the “Laws of Maryland”, commonly referred to as the “Session Laws”. The Session Laws for each session are compiled chronologically by chapter number and serve as the source law from which the statutes accessed here are derived.

While the “Laws of Maryland” (Session Laws) constitute the official laws of the State, this Code and the annotated versions noted below are accepted as “evidence” of the law in all State courts and by all public offices and officials (See § 10-201 of the Courts & Judicial Proceedings Article). However, in the event of a conflict between the Code and the Session Laws, the Session Laws prevail.

Note: Annotated versions of the Code, published by LexisNexis and West, are available in book and online formats. These Annotated Codes include references to case law, related citations, and explanatory notations.

The Municipal Charters are updated each year by incorporating all charter resolutions received by the Department through May 31 of that year. Individual Municipal Resolutions are published to the General Assembly website as they are received by the Department.



Statute Text

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Article - Tax - General
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§10–209.  
(a)    (1)   In this section the following words have the meanings indicated.
(2)   “Emergency services personnel” means emergency medical technicians or paramedics.
(3)    (i)   “Employee retirement system” means a plan:
1.   established and maintained by an employer for the benefit of its employees; and
2.   qualified under § 401(a), § 403, or § 457(b) of the Internal Revenue Code.
(ii)   “Employee retirement system” does not include:
1.   an individual retirement account or annuity under § 408 of the Internal Revenue Code;
2.   a Roth individual retirement account under § 408A of the Internal Revenue Code;
3.   a rollover individual retirement account;
4.   a simplified employee pension under Internal Revenue Code § 408(k); or
5.   an ineligible deferred compensation plan under § 457(f) of the Internal Revenue Code.
(b)   Subject to subsections (d) and (e) of this section, to determine Maryland adjusted gross income, if, on the last day of the taxable year, a resident is at least 65 years old or is totally disabled or the resident’s spouse is totally disabled, or the resident is at least 55 years old and is a retired law enforcement officer or fire, rescue, or emergency services personnel of the United States, the State, or a political subdivision of the State, an amount is subtracted from federal adjusted gross income equal to the lesser of:
(1)   the cumulative or total annuity, pension, or endowment income from an employee retirement system included in federal adjusted gross income; or
(2)   the maximum annual benefit under the Social Security Act computed under subsection (c) of this section, less any payment received as old age, survivors, or disability benefits under the Social Security Act, the Railroad Retirement Act, or both.
(c)   For purposes of subsection (b)(2) of this section, the Comptroller:
(1)   shall determine the maximum annual benefit under the Social Security Act allowed for an individual who retired at age 65 for the prior calendar year; and
(2)   may allow the subtraction to the nearest $100.
(d)   Military retirement income that is included in the subtraction under § 10–207(q) of this subtitle may not be taken into account for purposes of the subtraction under this section.
(e)   In the case of a retired law enforcement officer or fire, rescue, or emergency services personnel of the United States, the State, or a political subdivision of the State, the amount included under subsection (b)(1) of this section is limited to the first $15,000 of retirement income that is attributable to the resident’s employment as a law enforcement officer or fire, rescue, or emergency services personnel of the United States, the State, or a political subdivision of the State unless:
(1)   the resident is at least 65 years old or is totally disabled; or
(2)   the resident’s spouse is totally disabled.
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