HB 13 Maryland House of Delegates · 2026 Regular Session

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

This bill expands Maryland's income tax deduction for retirement income by adding "9-1-1 specialists" to the list of eligible public safety employees. It modifies tax code sections to include retired 9-1-1 specialists - defined as employees handling emergency calls and dispatching services - in the $15,000 annual tax deduction for retirement income. The change directly affects retired 9-1-1 specialists who meet the age requirement (55+), allowing them to reduce their taxable income by up to $15,000. The policy takes effect for tax years beginning after December 31, 2025.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Oct 2025

Committee Review

Apr 2026

House of Delegates Passage

Apr 2026

Senate Passage

Governor

Introduced Oct 17, 2025 Last action Apr 13, 2026

Maddy AI version diff · 1 comparison

What changed between versions

First - Income Tax - Subtraction Modification - Public Safety Employee Retirement Income (Supporting Our 9-1-1 Specialists Act) → Third - Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) · 7 edits

MODERATE

The bill was amended to change the benefit mechanism from a tax subtraction to a direct tax credit for 9-1-1 specialists. The version now includes new provisions for the Department of Emergency Management to issue credit certificates, establish a $250,000 annual funding cap, and define a pro-rata distribution process if the cap is exceeded.

Scope change

The bill's scope expanded from a general modification of the public safety retirement subtraction to a specific credit program for 9-1-1 specialists, adding administrative oversight and funding limits.

FISCAL

Changed the benefit from a tax subtraction to a direct tax credit against state income tax.

Established a $250,000 annual cap on the total amount of tax credit certificates that can be issued.

REQUIREMENT

Added a requirement for the Department of Emergency Management to issue credit certificates on a pro-rata basis if the funding cap is exceeded.

Added a requirement for the Secretary to approve applications for tax credit certificates.

Added a requirement for qualified individuals to provide the tax credit certificate to the Comptroller.

DEFINITION

Added a definition for 'Secretary' to mean the Secretary of Emergency Management.

ENFORCEMENT

Added a requirement for the Department to notify the Comptroller of individuals who received credit certificates.

Floor votes · House of Delegates Mar 30, 2026

How they voted

131–1

Passed · 10 other

Total votes 142

Mar 30, 2026

D Democratic103

99 Yea 4

96% Yea

R Republican39

32 Yea 1 Nay 6

82% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 13, 2026

Committee

Referred Rules

upper

Apr 13, 2026

Lower · Passed

Third Reading Passed

lower

Apr 11, 2026

Lower · Passed

Favorable with Amendments {

lower

Apr 11, 2026

Lower · Passed

Favorable with Amendments Report by Ways and Means

lower

Mar 30, 2026

House Of Delegates · Passed

House of Delegates Vote: pass (131-1-10)

house of delegates

Jan 14, 2026

Committee

First Reading Ways and Means

lower

Oct 17, 2025

Introduced

Pre-filed

lower

4 primary · 0 co-sponsors