Income Tax - Subtraction Modification - Retirement Income of Fire, Rescue, and Emergency Services Personnel - Eligibility

This bill expands a Maryland income tax break for retirees by including retirement income from the District of Columbia. It modifies the tax code to allow Maryland residents who are retired fire, rescue, or emergency services personnel (including those who worked for DC fire/rescue organizations) to subtract up to $15,000 of that retirement income from their taxable income. The change applies to individuals aged 55 or older as of the end of the tax year. This adjustment aligns DC-based public safety retirees with existing eligibility for the state's tax subtraction benefit. The bill takes effect July 1, 2026.