SENATE BILL 694

File Code: Taxes - Income

Sponsored By:

Senator Lawlah

Entitled:

Income Tax - Subtraction Modification for Retirement Income of Fire, Rescue, and Emergency Medical Services Personnel

Synopsis:

Providing a subtraction modification under the Maryland income tax for retirement income received by an individual that is attributable to the individual's service as fire, rescue, or emergency medical services personnel; providing that retirement income that is included in the subtraction may not be taken into account for purposes of a subtraction modification allowed under the income tax for individuals who are at least 65 years old or who are disabled or have disabled spouses; etc.

History by Legislative Date

Senate Action

2/18

First Reading Senate Rules

2/26

Re-referred Budget and Taxation

Hearing 3/11 at 1:30 p.m.

House Action

No Action

Bill indexed under the following Subjects:

EMERGENCY MEDICAL SERVICES

EXEMPTIONS

FIRE PROTECTION

INCOME TAX

PUBLIC EMPLOYEES -see also- STATE EMPLOYEES

RESCUE SQUADS -see also- AMBULANCES; EMERGENCY MEDICAL SERV.

RETIREMENT SYSTEMS -see also- MANDATORY RETIREMENT

STATE EMPLOYEES

Bill affects the following Statutes:

Tax - General

( 10-207 , 10-209 )

Documents:

Bill Text: First Reading (PDF), Third Reading, Enrolled

Fiscal Note: Available (PDF)

Amendments: None offered