Legislation

Title: Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters
Sponsored by: Delegates Hartman, Adams, Anderton, Hutchinson, Otto, and Sample-Hughes
Status: Approved by the Governor - Chapter 416
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Allowing a subtraction under the Maryland income tax for the payment of a death benefit under a collective bargaining agreement to a spouse or beneficiary of a law enforcement officer or fire fighter whose death arises out of the course of employment; and applying the Act retroactively to taxable years beginning after December 31, 2021.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Emergency Bill

Cross-filed with: SB0897

Bill File Type: Regular

Effective Date(s): Upon Enactment

History

Legislation History
Chamber House Calendar Date 2/07/2024 Legislative Date 2/07/2024 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/07/2024 Legislative Date 2/07/2024 Action Hearing 2/22 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/13/2024 Legislative Date 3/13/2024 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/14/2024 Legislative Date 3/03/2024 Action Favorable Adopted Second Reading Passed Proceedings 42 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters Proceedings
Chamber House Calendar Date 3/15/2024 Legislative Date 3/06/2024 Action Third Reading Passed (135-0) Proceedings 45 Click to view Recorded Media
Chamber Senate Calendar Date 3/18/2024 Legislative Date 3/04/2024 Action Referred Budget and Taxation Proceedings 49AClick to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/03/2024 Legislative Date 4/03/2024 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/03/2024 Legislative Date 3/17/2024 Action Favorable with Amendments {443220/1 Adopted Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/03/2024 Legislative Date 3/17/2024 Action Second Reading Passed with Amendments Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/03/2024 Legislative Date 3/18/2024 Action Third Reading Passed (47-0) Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/05/2024 Legislative Date 3/25/2024 Action House Concurs Senate Amendments Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/05/2024 Legislative Date 3/25/2024 Action Third Reading Passed (132-0) Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/05/2024 Legislative Date 3/25/2024 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters Proceedings
Chamber Post Passage Calendar Date 5/09/2024 Legislative Date 5/09/2024 Action Approved by the Governor - Chapter 416 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/07/2024	2/07/2024	First Reading Ways and Means
House	2/07/2024	2/07/2024	Hearing 2/22 at 1:00 p.m.
			Text - First - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/13/2024	3/13/2024	Favorable Report by Ways and Means
House	3/14/2024	3/03/2024	Favorable Adopted Second Reading Passed	42 Click to view Recorded Media
			Text - Third - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters
House	3/15/2024	3/06/2024	Third Reading Passed (135-0)	45 Click to view Recorded Media
Senate	3/18/2024	3/04/2024	Referred Budget and Taxation	49AClick to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/03/2024	4/03/2024	Favorable with Amendments Report by Budget and Taxation
Senate	4/03/2024	3/17/2024	Favorable with Amendments {443220/1 Adopted	62 Click to view Recorded Media
Senate	4/03/2024	3/17/2024	Second Reading Passed with Amendments	62 Click to view Recorded Media
Senate	4/03/2024	3/18/2024	Third Reading Passed (47-0)	63 Click to view Recorded Media
House	4/05/2024	3/25/2024	House Concurs Senate Amendments	64 Click to view Recorded Media
House	4/05/2024	3/25/2024	Third Reading Passed (132-0)	64 Click to view Recorded Media
House	4/05/2024	3/25/2024	Passed Enrolled
			Text - Enrolled - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters
Post Passage	5/09/2024	5/09/2024	Approved by the Governor - Chapter 416
			Text - Chapter - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters

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Subjects

Statutes