Criminal Law - Theft - Mail and Packages (Porch Piracy Act of 2026)
HB 792 would increase the Maryland income tax subtraction modification for certain retirement income earned through public safety employment. Under current law, eligible retirees can subtract the first $15,000 of qualifying retirement income from an employee retirement system if the income is attributable to service as a public safety employee and the recipient is at least 55 years old. This bill raises that amount to $20,000.
The bill defines public safety employee to include retired correctional officers, law enforcement officers, and fire, rescue, or emergency services personnel employed by the United States, the State, or a political subdivision of the State. It applies to taxable years beginning after December 31, 2024, and takes effect July 1, 2025. In practical terms, it would reduce taxable income for eligible retirees and modestly lower their Maryland income tax liability.
HB 792 would amend § 10-207(mm) of the Tax-General Article, increasing the amount of retirement income that may be subtracted from Maryland adjusted gross income for qualifying public safety retirees from $15,000 to $20,000. The change would affect state income tax calculations for eligible retired correctional officers, law enforcement officers, and fire/rescue/emergency services personnel age 55 or older, and would reduce state tax revenue to the extent more retirement income becomes exempt from taxation.
The bill text and available context do not include committee testimony or recorded votes, so there is no documented debate to gauge support or opposition. Based on the bill’s sponsor list and subject matter, it appears to be a targeted tax benefit for public safety retirees, a category that is often framed as a retirement and workforce retention or recognition measure. No contrary sentiment is reflected in the provided materials.
The main policy issue is the fiscal cost of expanding the subtraction modification versus the benefit to retired public safety workers. Support would likely come from advocates for police, firefighters, correctional officers, and emergency medical personnel who argue these retirees deserve additional tax relief. Potential concerns would center on reduced state revenue and whether the tax preference should be expanded for one occupational group rather than applied more broadly to other retirees.