SB 1104 Income Tax Credit Volunteer Fire, Rescue, and Emergency Services Personnel
Maryland 2017 Regular Session
Income Tax Credit - Volunteer Fire, Rescue, and Emergency Services Personnel
SB-1104
About SB-1104
Authorizing a credit against the State income tax for specified volunteer members of specified fire, rescue, or emergency services organizations under specified circumstances; providing that the credit may not exceed the lesser of $350 or the State income tax for that taxable year and that any unused credit may not be carried over to any other taxable year; authorizing an individual to claim the credit in addition to a specified subtraction modification; and applying the Act to tax years 2017 and beyond.
Bill Texts
Introduced 02/17/2017
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