Legislation - SB0148

Title: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act)
Sponsored by: Senators Kagan and Carozza
Status: In the Senate - Passed Enrolled
Analysis: Fiscal and Policy Note

Synopsis

Allowing a credit against the State income tax for certain retirement income attributable to an individual's employment as a 9-1-1 specialist; and requiring the Department of Emergency Management to report to the Governor and the General Assembly by December 1, 2028, on the number of retired 9-1-1 specialists who were issued a tax credit under the Act and the number of specialist employed in the State who have vested under a certain employee retirement system.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0013

Introduced in a prior session as: SB0759 Session: 2025 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 10/03/2025 Legislative Date 10/03/2025 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/14/2026 Legislative Date 1/14/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Subtraction Modification - Public Safety Employee Retirement Income (Supporting Our 9-1-1 Specialists Act) Proceedings
Chamber Senate Calendar Date 1/15/2026 Legislative Date 1/15/2026 Action Hearing 1/21 at 10:00 a.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/23/2026 Legislative Date 3/23/2026 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/23/2026 Legislative Date 3/07/2026 Action Favorable Adopted Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 3/23/2026 Legislative Date 3/07/2026 Action Second Reading Passed Proceedings 46 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Subtraction Modification - Public Safety Employee Retirement Income (Supporting Our 9-1-1 Specialists Act) Proceedings
Chamber Senate Calendar Date 3/23/2026 Legislative Date 3/08/2026 Action Third Reading Passed (42-0) Proceedings 47 Click to view Recorded Media
Chamber House Calendar Date 3/24/2026 Legislative Date 3/11/2026 Action Referred Ways and Means Proceedings 48AClick to view Recorded Media
Chamber House Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing 4/02 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/11/2026 Legislative Date 4/11/2026 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/11/2026 Legislative Date 3/27/2026 Action Favorable with Amendments {703329/1 Adopted Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/11/2026 Legislative Date 3/27/2026 Action Second Reading Passed with Amendments Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/13/2026 Legislative Date 3/30/2026 Action Third Reading Passed (136-0) Proceedings 67 Click to view Recorded Media
Chamber Senate Calendar Date 4/13/2026 Legislative Date 3/26/2026 Action Senate Concurs House Amendments Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/13/2026 Legislative Date 3/26/2026 Action Third Reading Passed (47-0) Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/13/2026 Legislative Date 3/26/2026 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	10/03/2025	10/03/2025	Pre-filed
Senate	1/14/2026	1/14/2026	First Reading Budget and Taxation
			Text - First - Income Tax - Subtraction Modification - Public Safety Employee Retirement Income (Supporting Our 9-1-1 Specialists Act)
Senate	1/15/2026	1/15/2026	Hearing 1/21 at 10:00 a.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/23/2026	3/23/2026	Favorable Report by Budget and Taxation
Senate	3/23/2026	3/07/2026	Favorable Adopted	46 Click to view Recorded Media
Senate	3/23/2026	3/07/2026	Second Reading Passed	46 Click to view Recorded Media
			Text - Third - Income Tax - Subtraction Modification - Public Safety Employee Retirement Income (Supporting Our 9-1-1 Specialists Act)
Senate	3/23/2026	3/08/2026	Third Reading Passed (42-0)	47 Click to view Recorded Media
House	3/24/2026	3/11/2026	Referred Ways and Means	48AClick to view Recorded Media
House	3/25/2026	3/25/2026	Hearing 4/02 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/11/2026	4/11/2026	Favorable with Amendments Report by Ways and Means
House	4/11/2026	3/27/2026	Favorable with Amendments {703329/1 Adopted	64 Click to view Recorded Media
House	4/11/2026	3/27/2026	Second Reading Passed with Amendments	64 Click to view Recorded Media
House	4/13/2026	3/30/2026	Third Reading Passed (136-0)	67 Click to view Recorded Media
Senate	4/13/2026	3/26/2026	Senate Concurs House Amendments	65 Click to view Recorded Media
Senate	4/13/2026	3/26/2026	Third Reading Passed (47-0)	65 Click to view Recorded Media
Senate	4/13/2026	3/26/2026	Passed Enrolled
			Text - Enrolled - Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act)

File Code

Subjects

Statutes