Income Tax - Subtraction Modification - Volunteer Fire, Rescue, and Emergency Medical Services Personnel (First Responders Tax Benefit Act)
Sponsor: Delegate CoxCommittee: Ways and MeansSubject: Taxes - IncomeStatus: Hearing 2/14 at 1:00 p.m. (as of Nov 6, 2020)
What this bill does
Official synopsis
Altering the minimum number of points, categories of points, and minimum length of service required for an individual to be eligible for a subtraction modification under the Maryland income tax for service in certain volunteer fire, rescue, or emergency medical services; applying the Act to taxable years beginning after December 31, 2019; etc.
AI analysis is off. Set ANTHROPIC_API_KEY to enable summaries, pros and cons, and questions.
Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.
Testimony (4)
MGA witness listFAV 3FavorableUNF 1Unfavorable
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Cox, Delegate | MD State Delegate | Oral + Written (PDF) |
| FAV | Roth JR, Johnie | MD State Firemans Association | Written (PDF) |
| FAV | Norman, Rick | MTA | Position only |
| UNF | Kinnally, Kevin | MACo | Written (PDF) |