Income Tax - Subtraction Modification - Public Safety Employee Retirement Income

SB 759 modifies Maryland's income tax law to expand a tax break for public safety retirees. It adds "9-1-1 specialists" to the list of eligible public safety employees who can subtract $15,000 from their taxable income. This applies to retirement income received by individuals aged 55 or older who worked as 9-1-1 specialists. The change specifically defines "9-1-1 specialist" as employees handling emergency calls and dispatching services, aligning with existing tax definitions. The bill takes effect July 1, 2025, for tax years after December 31, 2024.