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SB 148

Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act)

2026 Regular Session Introduced by Mary Beth Carozza and 1 co-sponsor

Maryland bill exempts public safety employee retirement income from state income tax to support 9-1-1 dispatchers and first responders, with hearing scheduled for January 21, 2026.

Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 877
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WeVote Research Nonpartisan
Bill Summary · SB 148

Legislative bill overview

SB 148 proposes to modify Maryland's income tax code by creating a subtraction modification that excludes retirement income received by public safety employees (police, firefighters, emergency dispatchers) from state taxable income. This would effectively provide a tax break for qualifying retirees from these professions.

Why is this important

Public safety employees often face physical and mental health demands that can lead to early retirement or disability. This tax benefit could meaningfully improve retirement security for 9-1-1 dispatchers and first responders, though it also represents foregone state revenue that must be addressed through other means or reduced services.

Potential points of contention

  • Revenue impact: The bill doesn't specify how much this will cost the state budget or how that revenue loss will be offset, raising concerns about fiscal sustainability
  • Equity questions: Why public safety employees specifically? Other state employees, teachers, or essential workers might argue for similar treatment
  • Definition scope: The bill's details on which retirement income qualifies (service pensions only? OPED contributions? survivor benefits?) and which public safety positions are included remain unclear from the summary

Compiled from official sources — confirm details with the bill’s official record.

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