Legislation

Title: Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters
Sponsored by: Senators Carozza, Bailey, Folden, Mautz, Benson, Corderman, Elfreth, Guzzone, Hettleman, Jackson, Jennings, King, McCray, Rosapepe, Salling, and Zucker
Status: Approved by the Governor - Chapter 417
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 from a county or municipality in the State to the surviving spouse or other beneficiary of a law enforcement officer or fire fighter whose death arises out of or in the course of employment as a law enforcement officer or fire fighter; and applying the Act retroactively to taxable years beginning after December 31, 2021.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Emergency Bill

Cross-filed with: HB1064

Bill File Type: Regular

Effective Date(s): Upon Enactment

History

Legislation History
Chamber Senate Calendar Date 2/02/2024 Legislative Date 2/02/2024 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/06/2024 Legislative Date 2/06/2024 Action Hearing 2/21 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 - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/08/2024 Legislative Date 3/08/2024 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/11/2024 Legislative Date 2/26/2024 Action Favorable with Amendments {783622/1 Adopted Proceedings 42 Click to view Recorded Media
Chamber Senate Calendar Date 3/11/2024 Legislative Date 2/26/2024 Action Second Reading Passed with Amendments 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 Senate Calendar Date 3/14/2024 Legislative Date 2/29/2024 Action Third Reading Passed (46-0) Proceedings 45 Click to view Recorded Media
Chamber House Calendar Date 3/14/2024 Legislative Date 3/04/2024 Action Referred Ways and Means Proceedings 43 Click to view Recorded Media
Chamber House Calendar Date 3/15/2024 Legislative Date 3/15/2024 Action Hearing 3/28 at 1:00 p.m. Proceedings
Chamber House Calendar Date 3/28/2024 Legislative Date 3/28/2024 Action Hearing canceled Proceedings
Chamber House Calendar Date 3/28/2024 Legislative Date 3/28/2024 Action Hearing 3/28 at 12:00 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 4/01/2024 Legislative Date 4/01/2024 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/01/2024 Legislative Date 3/17/2024 Action Favorable Adopted Second Reading Passed Proceedings 56 Click to view Recorded Media
Chamber House Calendar Date 4/03/2024 Legislative Date 3/21/2024 Action Third Reading Passed (136-0) Proceedings 60 Click to view Recorded Media
Chamber Senate Calendar Date 4/04/2024 Legislative Date 3/19/2024 Action Returned Passed Proceedings 64 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/09/2024 Legislative Date 5/09/2024 Action Approved by the Governor - Chapter 417 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
Senate	2/02/2024	2/02/2024	First Reading Budget and Taxation
Senate	2/06/2024	2/06/2024	Hearing 2/21 at 1:00 p.m.
			Text - First - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/08/2024	3/08/2024	Favorable with Amendments Report by Budget and Taxation
Senate	3/11/2024	2/26/2024	Favorable with Amendments {783622/1 Adopted	42 Click to view Recorded Media
Senate	3/11/2024	2/26/2024	Second Reading Passed with Amendments	42 Click to view Recorded Media
			Text - Third - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters
Senate	3/14/2024	2/29/2024	Third Reading Passed (46-0)	45 Click to view Recorded Media
House	3/14/2024	3/04/2024	Referred Ways and Means	43 Click to view Recorded Media
House	3/15/2024	3/15/2024	Hearing 3/28 at 1:00 p.m.
House	3/28/2024	3/28/2024	Hearing canceled
House	3/28/2024	3/28/2024	Hearing 3/28 at 12:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/01/2024	4/01/2024	Favorable Report by Ways and Means
House	4/01/2024	3/17/2024	Favorable Adopted Second Reading Passed	56 Click to view Recorded Media
House	4/03/2024	3/21/2024	Third Reading Passed (136-0)	60 Click to view Recorded Media
Senate	4/04/2024	3/19/2024	Returned Passed	64 Click to view Recorded Media
Post Passage	5/09/2024	5/09/2024	Approved by the Governor - Chapter 417
			Text - Chapter - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters

File Code

Subjects

Statutes