SB 607 Maryland Senate · 2026 Regular Session

Income Tax - Subtraction Modification for Public Safety Retirement Income - Amount

SB 607 increases the Maryland income tax deduction for retirement income received by retired public safety employees. It phases in higher deduction amounts over time: starting at $15,000 for 2025-2025 tax years, rising to $20,000 by 2030. The bill specifically affects retired correctional officers, law enforcement officers, firefighters, emergency medical personnel, and paramedics who meet the eligibility criteria (age 55+ and retired from qualifying public safety roles). The change takes effect July 1, 2026, and is implemented through incremental annual increases in the deductible amount.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Feb 2026

Committee Review

Apr 2026

Senate Passage

Apr 2026

House of Delegates Passage

Apr 2026

Signed into Law

May 2026

Introduced Feb 5, 2026 Signed May 26, 2026

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What changed between versions

First - Income Tax - Subtraction Modification for Public Safety Retirement Income - Amount → Third - Income Tax - Subtraction Modification for Public Safety Retirement Income - Amount · 5 edits

MODERATE

The bill was amended to add co-sponsors and include committee approval, while the substantive tax deduction amounts and eligibility criteria for public safety retirement income remain unchanged. The effective date and core financial thresholds were preserved, indicating this version represents a procedural update rather than a policy shift.

Scope change

The scope of the bill remains identical to the previous version, covering the same tax subtraction for public safety retirement income.

TECHNICAL

Added co-sponsors (Senators Bailey, Corderman, Guzzone, Hettleman, Jennings, and Salling) to the bill's authorship list.

Added a favorable committee report and Senate adoption status, indicating the bill has passed committee review and the full Senate.

Added signature lines for the Governor, President of the Senate, and Speaker of the House of Delegates, signifying the bill is ready for final approval.

Removed the introductory header text 'A BILL ENTITLED' and replaced it with 'CHAPTER ______', reflecting the bill's progression to a chapter format.

Reordered the text of Section 1 to match the official statutory numbering (10-207) rather than the bill's internal draft numbering.

Floor votes · Senate Mar 6, 2026 · House of Delegates Mar 31, 2026

How they voted

46–0

Passed · 3 other

Total votes 49

Mar 6, 2026

D Democratic36

34 Yea 2

94% Yea

R Republican13

12 Yea 1

92% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 26, 2026

Signed into law

Approved by the Governor - Chapter 686

executive

Apr 13, 2026

Upper · Passed

Returned Passed

upper

Apr 13, 2026

Lower · Passed

Third Reading Passed

lower

Apr 11, 2026

Lower · Passed

Favorable Adopted

lower

Apr 11, 2026

Lower · Passed

Motion Special Order until Next Session (Delegate Wilkins) Adopted

lower

Apr 11, 2026

Lower · Passed

Favorable

lower

Apr 11, 2026

Lower · Passed

Favorable Report by Ways and Means

lower

Mar 31, 2026

House Of Delegates · Passed

House of Delegates Vote: pass (137-0-5)

house of delegates

Mar 23, 2026

Committee

Referred Ways and Means

lower

Mar 23, 2026

Upper · Passed

Third Reading Passed

upper

Mar 20, 2026

Upper · Passed

Motion Special Order until Later Today (Senator Guzzone) Adopted

upper

Mar 20, 2026

Upper · Passed

Favorable with Amendments {

upper

Mar 20, 2026

Upper · Passed

Favorable with Amendments Report by Budget and Taxation

upper

Mar 6, 2026

Senate · Passed

Senate Vote: pass (46-0-3)

senate

Feb 5, 2026

Committee

First Reading Budget and Taxation

upper

7 primary · 0 co-sponsors