MD SB148

Expands Maryland's existing income tax subtraction for public safety employee retirement income to include 9-1-1 specialists alongside emergency medical technicians and paramedics

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 law enforcement, fire rescue, EMS, and other public safety services

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

Takes effect July 1, 2026, applying to taxable years beginning after December 31, 2025