---
type: "Bill"
title: "Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel"
description: "Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2017"
identifier: "HB 100"
citation: "Maryland HB 100 (2017)"
classification: ["bill"]
subjects: ["Taxes - Income", "Emergency Medical Services", "Exemptions", "Fire Protection", "Income Tax", "Law Enforcement", "Rescue Squads", "Retirement Systems"]
status: "enacted"
primary_sponsors: ["Hixson"]
version_count: 1
action_count: 15
vote_count: 2
first_action: "2017-01-16"
last_action: "2017-04-18"
source: "openstates"
source_identifier: "ocd-bill/e57cdd22-db79-4c3d-95bd-2fe74c6b1b99"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=HB100&stab=01&pid=billpage&tab=subject3&ys=2017rs"
source_hash: "a9c897c90d68dca39419cb9c1dd5ee882e77647bfd23ed81188ea2a02350ce57"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland HB 100 (2017) — Income Tax Subtraction Modification - Retirement Income of Law Enforcement, Fire, Rescue, and Emergency Services Personnel

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://mgaleg.maryland.gov/2017RS/bills/hb/hb0100f.pdf)

## Votes

- Third Reading — **47–0** (pass) · legislature
- Third Reading — **138–0** (pass) · legislature

## Sponsors

- Hixson — primary (person)
- A. Washington — cosponsor (person)
- Afzali — cosponsor (person)
- Ali — cosponsor (person)
- Beidle — cosponsor (person)
- Bromwell — cosponsor (person)
- Buckel — cosponsor (person)
- C. Howard — cosponsor (person)
- Carey — cosponsor (person)
- Chang — cosponsor (person)
- D. Barnes — cosponsor (person)
- Ebersole — cosponsor (person)
- Fennell — cosponsor (person)
- Hornberger — cosponsor (person)
- Kaiser — cosponsor (person)
- Krimm — cosponsor (person)
- Lisanti — cosponsor (person)
- Long — cosponsor (person)
- Luedtke — cosponsor (person)
- M. Washington — cosponsor (person)
- Mosby — cosponsor (person)
- Patterson — cosponsor (person)
- Reilly — cosponsor (person)
- Rose — cosponsor (person)
- Sample-Hughes — cosponsor (person)
- Shoemaker — cosponsor (person)
- Simonaire — cosponsor (person)
- Sophocleus — cosponsor (person)
- Tarlau — cosponsor (person)
- Turner — cosponsor (person)
- Walker — cosponsor (person)
- Wilkins — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-16** First Reading Ways and Means `referral-committee`
- **2017-01-17** Hearing 2/01 at 2:30 p.m.
- **2017-02-16** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2017-02-17** Favorable with Amendments {295569/1 Report Adopted `committee-passage-favorable`
- **2017-02-17** Special Order until 2/21 (Delegate Clark) Adopted
- **2017-02-21** Second Reading Passed with Amendments
- **2017-02-23** Third Reading Passed (138-0) `passage`
- **2017-02-24** First Reading Budget and Taxation `referral-committee`
- **2017-03-08** Hearing 3/21 at 1:00 p.m.
- **2017-04-03** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2017-04-03** Favorable Report Adopted `committee-passage-favorable`
- **2017-04-03** Second Reading Passed
- **2017-04-04** Third Reading Passed (47-0) `passage`
- **2017-04-04** Returned Passed
- **2017-04-18** Approved by the Governor - Chapter 154 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e57cdd22-db79-4c3d-95bd-2fe74c6b1b99`. Confidence: reported (aggregated from official Maryland legislature records).