HB0013 creates a new Maryland income tax credit for retired 9-1-1 specialists, modeled on an existing subtraction modification for certain public safety retirees. For taxable years beginning after December 31, 2025 and before January 1, 2029, a qualified retired 9-1-1 specialist may claim a State income tax credit based on retirement income from an employee retirement system attributable to service as a 9-1-1 specialist. The credit is equal to 4.75% of the first $15,000 of qualifying retirement income, capped at $700 per taxpayer.
The bill requires eligible individuals to apply to the Department of Emergency Management for a tax credit certificate, which the Secretary must approve if the applicant qualifies. The Department then issues certificates and notifies the Comptroller, and the credit is claimed through the State income tax return process. The total amount of certificates approved is capped at $250,000 per taxable year, with prorating required if applications exceed that amount. The bill also adds 9-1-1 specialists to the definition of emergency services personnel for an existing retirement-income subtraction modification, and it requires a report to the Governor and General Assembly by December 1, 2028 on certificate issuance and the number of vested 9-1-1 specialists.
The bill’s impact is to expand Maryland tax benefits for a specific public safety workforce by creating a targeted retirement-income tax credit and aligning 9-1-1 specialists with other covered emergency services personnel in the tax code. It amends the Tax-General Article, adds a new Section 10-758, and revises Section 10-207(mm), while also cross-referencing the Tax-Property Article definition of 9-1-1 specialist. The measure is temporary, taking effect July 1, 2026, applying retroactively to tax years beginning after December 31, 2025, and expiring June 30, 2029 unless reenacted.
Overall sentiment appears favorable, as reflected by the committee report and House action adopting the bill. The available record shows no recorded votes or committee transcript debate, so there is no evidence of formal opposition in the provided materials. The bill’s framing as the “Supporting Our 9-1-1 Specialists Act” suggests a supportive policy intent centered on recruitment, retention, and recognition of emergency dispatch personnel.
The main point of contention, based on the bill text itself, is likely fiscal and administrative rather than ideological: the credit is capped statewide at $250,000 per year and must be prorated if demand exceeds that amount, indicating concern about cost control. Another practical issue is eligibility administration, since the Department of Emergency Management must determine qualification and issue certificates, which could raise questions about implementation and verification of retirement income attributable to 9-1-1 service.
HB0013 amends Maryland’s income tax laws by creating a new refundable-style tax credit mechanism for retired 9-1-1 specialists and by expanding the existing subtraction modification for public safety retirement income to include 9-1-1 specialists as emergency services personnel. It affects the Tax-General Article, particularly §§ 10-207 and 10-758, and relies on the Tax-Property Article definition of 9-1-1 specialist in § 9-262. The bill also imposes reporting duties on the Department of Emergency Management and establishes a temporary, capped tax expenditure for qualifying retirees.
The bill appears to have been received positively in the legislative process available here. The House committee report was favorable with amendments, the House adopted the measure, and there are no recorded dissenting votes or transcript excerpts showing opposition. The bill’s title and structure indicate broad support for recognizing 9-1-1 specialists as part of the public safety workforce eligible for retirement-income tax relief.
No explicit controversy is shown in the provided votes or transcripts, but the likely areas of concern are cost, eligibility, and administration. The bill limits total annual credits to $250,000 and requires prorating if applications exceed that cap, suggesting budgetary caution. Because the Department of Emergency Management must certify eligibility and the Comptroller must process the credit, implementation details and proof of qualifying retirement income could be points of practical concern. Any policy debate would likely center on whether 9-1-1 specialists should receive the same tax treatment as other public safety retirees and whether the credit amount is sufficient or too costly.