MD SB897 | 2024 | Regular Session
Status
Spectrum: Bipartisan Bill
Status: Enrolled on April 4 2024 - 75% progression
Action: 2024-04-04 - Returned Passed
Text: Latest bill text (Engrossed) [PDF]
Status: Enrolled on April 4 2024 - 75% progression
Action: 2024-04-04 - Returned Passed
Text: Latest bill text (Engrossed) [PDF]
Summary
Allowing a subtraction under the Maryland income tax for the payment of a death benefit under a collective bargaining agreement from a county or municipality in the State to the surviving spouse or other beneficiary of a law enforcement officer or fire fighter whose death arises out of or in the course of employment as a law enforcement officer or fire fighter; and applying the Act retroactively to taxable years beginning after December 31, 2021.
Title
Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters
Sponsors
Roll Calls
2024-04-03 - House - Third Reading Passed (Y: 136 N: 0 NV: 1 Abs: 4) [PASS]
2024-03-14 - Senate - Third Reading Passed (Y: 46 N: 0 NV: 0 Abs: 1) [PASS]
2024-03-14 - Senate - Third Reading Passed (Y: 46 N: 0 NV: 0 Abs: 1) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2024-04-04 | Senate | Returned Passed |
| 2024-04-03 | House | Third Reading Passed (136-0) |
| 2024-04-01 | House | Favorable Adopted Second Reading Passed |
| 2024-04-01 | House | Favorable Report by Ways and Means |
| 2024-03-28 | House | Hearing 3/28 at 12:00 p.m. |
| 2024-03-28 | House | Hearing canceled |
| 2024-03-15 | House | Hearing 3/28 at 1:00 p.m. |
| 2024-03-14 | House | Referred Ways and Means |
| 2024-03-14 | Senate | Third Reading Passed (46-0) |
| 2024-03-11 | Senate | Second Reading Passed with Amendments |
| 2024-03-11 | Senate | Favorable with Amendments {783622/1 Adopted |
| 2024-03-08 | Senate | Favorable with Amendments Report by Budget and Taxation |
| 2024-02-06 | Senate | Hearing 2/21 at 1:00 p.m. |
| 2024-02-02 | Senate | First Reading Budget and Taxation |
Same As/Similar To
HB1064 (Crossfiled) 2024-04-05 - Passed Enrolled
Subjects
Beneficiaries
Collective Bargaining
Counties
Death
Emergency Bills
Exemptions
Fire Protection
Income Tax
Law Enforcement
Municipal Corporations
Spouses
Taxes - Income
Collective Bargaining
Counties
Death
Emergency Bills
Exemptions
Fire Protection
Income Tax
Law Enforcement
Municipal Corporations
Spouses
Taxes - Income
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 10 | 207 | (n/a) | See Bill Text |
