Income Tax - Subtraction Modification - Public Safety Employee Retirement Income

HB 590 modifies Maryland's income tax law to include retirement income from 9-1-1 specialists in the $15,000 annual subtraction for public safety employees. It adds "9-1-1 specialist" to the definition of eligible public safety employees under Section 10-207(mm), aligning with the existing definition in Section 9-262(a)(3) of the Tax-Property Article. This change directly affects retired 9-1-1 specialists aged 55 or older who receive retirement income from their public safety service. The policy adjustment takes effect for taxable years beginning after December 31, 2024.