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

HB 528 modifies Maryland's income tax code to expand a $15,000 tax subtraction for retirement income from public safety jobs. It specifically adds retired fire, rescue, and emergency services personnel who worked for the District of Columbia to the list of eligible individuals, previously limited to those employed in Maryland or federal roles. The change applies to residents aged 55 or older receiving retirement income attributable to these services, effective for tax years beginning after December 31, 2025. This adjustment ensures DC-based public safety retirees working in these fields receive the same tax benefit as Maryland-based retirees.