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Read. Follow. Verify.Maryland increases public safety retirement income tax subtraction to $20,000 starting in 2026
Last action · January 15, 2026: Hearing 1/21 at 10:00 a.m.Sponsor: Jack Bailey
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What This Bill Would Do
Maryland increases the maximum state income tax for retired public safety employee retirement income from $15,000 to $20,000, effective for taxable years beginning after December 31, 2025.
Retired correctional officers, law enforcement officers, and fire, rescue, or emergency services personnel aged 55 or older will be able to shield an additional $5,000 of their annual retirement income from state income taxes.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Retired Public Safety Employees
Eligible individuals aged 55 or older will be permitted to subtract up to $20,000 of their retirement income from Maryland adjusted gross income, up from the previous $15,000 limit.
Key Facts
- The maximum income tax subtraction modification for public safety retirement income is increased from $15,000 to $20,000.
- Eligible recipients include retired correctional officers, law enforcement officers, and fire, rescue, or emergency services personnel.
- Recipients must be at least 55 years old on the last day of the taxable year to qualify for the subtraction.
- The tax change applies to all taxable years beginning after December 31, 2025.
Show all 5 facts
- The Act takes effect on July 1, 2026.
Frequently Asked Questions
Who qualifies for the increased public safety retirement tax subtraction?
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Votes, people, money & the original sourceWhere This Stands
Currently filed. The next step in the legislative lifecycle is Committee.
Procedural history
3 actions- Jan 15, 2026SenateHearing 1/21 at 10:00 a.m.
- Jan 14, 2026SenateIntroducedFirst Reading Budget and Taxation
- Oct 1, 2025SenateIntroducedPre-filed
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Connected Entities
Sources
mgaleg.maryland.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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