Legislation

Title: Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel
Sponsored by: Senators Guzzone, Peters, DeGrange, Kasemeyer, King, Madaleno, and McFadden
Status: Approved by the Governor - Chapter 153
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Providing a subtraction modification under the Maryland income tax under specified circumstances for specified retirement income attributable to a resident's employment as a law enforcement officer or the individual's service as fire, rescue, or emergency services personnel; defining "emergency services personnel" as emergency medical technicians or paramedics; and applying the Act to taxable years beginning after December 31, 2016.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: HB0100

Introduced in a prior session as: SB1166 Session: 2016 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2017

History

Legislation History
Chamber Senate Calendar Date 2/02/2017 Legislative Date 2/02/2017 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel Proceedings
Chamber Senate Calendar Date 2/08/2017 Legislative Date 2/08/2017 Action Hearing 2/23 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/20/2017 Legislative Date 2/20/2017 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 2/20/2017 Legislative Date 2/20/2017 Action Hearing 2/22 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2017 Legislative Date 3/17/2017 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/17/2017 Legislative Date 3/17/2017 Action Favorable with Amendments {359233/1 Adopted Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 3/17/2017 Legislative Date 3/17/2017 Action Second Reading Passed with Amendments Proceedings 46 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel Proceedings
Chamber Senate Calendar Date 3/20/2017 Legislative Date 3/18/2017 Action Third Reading Passed (47-0) Proceedings 47 Click to view Recorded Media
Chamber House Calendar Date 3/21/2017 Legislative Date 3/18/2017 Action Referred Ways and Means Proceedings 52 Click to view Recorded Media
Chamber House Calendar Date 3/22/2017 Legislative Date 3/22/2017 Action Hearing 3/29 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 4/05/2017 Legislative Date 4/05/2017 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/05/2017 Legislative Date 3/29/2017 Action Favorable with Amendments {515463/1 Adopted Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/05/2017 Legislative Date 3/29/2017 Action Second Reading Passed with Amendments Proceedings 63 Click to view Recorded Media
Chamber House Calendar Date 4/06/2017 Legislative Date 3/30/2017 Action Third Reading Passed (139-0) Proceedings 64 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2017 Legislative Date 4/01/2017 Action Senate Concurs House Amendments Proceedings 61 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2017 Legislative Date 4/01/2017 Action Third Reading Passed (46-0) Proceedings 61 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2017 Legislative Date 4/01/2017 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel Proceedings
Chamber Post Passage Calendar Date 4/18/2017 Legislative Date 4/18/2017 Action Approved by the Governor - Chapter 153 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/02/2017	2/02/2017	First Reading Budget and Taxation
			Text - First - Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel
Senate	2/08/2017	2/08/2017	Hearing 2/23 at 1:00 p.m.
Senate	2/20/2017	2/20/2017	Hearing canceled
Senate	2/20/2017	2/20/2017	Hearing 2/22 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/17/2017	3/17/2017	Favorable with Amendments Report by Budget and Taxation
Senate	3/17/2017	3/17/2017	Favorable with Amendments {359233/1 Adopted	46 Click to view Recorded Media
Senate	3/17/2017	3/17/2017	Second Reading Passed with Amendments	46 Click to view Recorded Media
			Text - Third - Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel
Senate	3/20/2017	3/18/2017	Third Reading Passed (47-0)	47 Click to view Recorded Media
House	3/21/2017	3/18/2017	Referred Ways and Means	52 Click to view Recorded Media
House	3/22/2017	3/22/2017	Hearing 3/29 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/05/2017	4/05/2017	Favorable with Amendments Report by Ways and Means
House	4/05/2017	3/29/2017	Favorable with Amendments {515463/1 Adopted	63 Click to view Recorded Media
House	4/05/2017	3/29/2017	Second Reading Passed with Amendments	63 Click to view Recorded Media
House	4/06/2017	3/30/2017	Third Reading Passed (139-0)	64 Click to view Recorded Media
Senate	4/07/2017	4/01/2017	Senate Concurs House Amendments	61 Click to view Recorded Media
Senate	4/07/2017	4/01/2017	Third Reading Passed (46-0)	61 Click to view Recorded Media
Senate	4/07/2017	4/01/2017	Passed Enrolled
			Text - Enrolled - Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel
Post Passage	4/18/2017	4/18/2017	Approved by the Governor - Chapter 153
			Text - Chapter - Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel

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