---
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: "SB 597"
citation: "Maryland SB 597 (2017)"
classification: ["bill"]
subjects: ["Taxes - Income", "Emergency Medical Services", "Exemptions", "Fire Protection", "Income Tax", "Law Enforcement", "Rescue Squads", "Retirement Systems"]
status: "enacted"
primary_sponsors: ["Guzzone"]
version_count: 1
action_count: 18
vote_count: 3
first_action: "2017-02-02"
last_action: "2017-04-18"
source: "openstates"
source_identifier: "ocd-bill/72963d5a-f1c5-4ff3-ad52-0a657bf4a969"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=SB597&stab=01&pid=billpage&tab=subject3&ys=2017rs"
source_hash: "98aa8584ea9ba042d882044076f26e5e0add620744a748482fa7d9e046f39a9a"
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 SB 597 (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/sb/sb0597f.pdf)

## Votes

- Third Reading — **46–0** (pass) · legislature
- Third Reading — **47–0** (pass) · legislature
- Third Reading — **139–0** (pass) · legislature

## Sponsors

- Guzzone — primary (person)
- DeGrange — cosponsor (person)
- Kasemeyer — cosponsor (person)
- King — cosponsor (person)
- Madaleno — cosponsor (person)
- McFadden — cosponsor (person)
- Peters — cosponsor (person)

## Timeline

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

- **2017-02-02** First Reading Budget and Taxation `referral-committee`
- **2017-02-08** Hearing 2/23 at 1:00 p.m.
- **2017-02-20** Hearing canceled
- **2017-02-20** Hearing 2/22 at 1:00 p.m.
- **2017-03-17** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2017-03-17** Favorable with Amendments {359233/1 Report Adopted `committee-passage-favorable`
- **2017-03-17** Second Reading Passed with Amendments
- **2017-03-20** Third Reading Passed (47-0) `passage`
- **2017-03-21** First Reading Ways and Means `referral-committee`
- **2017-03-22** Hearing 3/29 at 1:00 p.m.
- **2017-04-05** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2017-04-05** Favorable with Amendments {515463/1 Report Adopted `committee-passage-favorable`
- **2017-04-05** Second Reading Passed with Amendments
- **2017-04-06** Third Reading Passed with Amendments (139-0) `passage`
- **2017-04-07** Senate Concur - House Amendments
- **2017-04-07** Third Reading Passed (46-0) `passage`
- **2017-04-07** Passed Enrolled
- **2017-04-18** Approved by the Governor - Chapter 153 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/72963d5a-f1c5-4ff3-ad52-0a657bf4a969`. Confidence: reported (aggregated from official Maryland legislature records).