MD SB759

Expands Maryland's income tax subtraction for public safety employee retirement income to include 9-1-1 specialists alongside existing categories of correctional officers, law enforcement officers, and fire/rescue/emergency services personnel

9-1-1 specialists are defined as county public safety answering point employees who receive and process emergency assistance requests, provide related support functions, or dispatch emergency services

Eligible retirees age 55 or older may subtract the first $15,000 of retirement income attributable to public safety service from their Maryland adjusted gross income

Takes effect July 1, 2025, and applies to taxable years beginning after December 31, 2024