---
type: "Bill"
title: "Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters"
description: "Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2024"
identifier: "SB 897"
citation: "Maryland SB 897 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bailey", "Benson", "Carozza", "Corderman", "Elfreth", "Folden", "Guzzone", "Hettleman", "Jackson", "Jennings", "King", "Mautz", "McCray", "Rosapepe", "Salling", "Zucker"]
version_count: 3
action_count: 15
vote_count: 2
first_action: "2024-02-02"
last_action: "2024-05-09"
source: "openstates"
source_identifier: "ocd-bill/9cb2bf2d-ebe8-4288-a82e-4d72f66a88b0"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0897?ys=2024RS&search=True"
source_hash: "bc06ecd6f1c1af87e235c07be31e4565bc40dea7765373cbfb6e1175f7556548"
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 897 (2024) — Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters

## Version chain

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

1. **Chapter - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/Chapters_noln/CH_417_sb0897t.pdf)
2. **First - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/sb/sb0897f.pdf)
3. **Third - Income Tax Subtraction Modification – Death Benefits – Law Enforcement Officers and Fire Fighters** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/sb/sb0897t.pdf)

## Votes

- On Third Reading (Emerg) — **46–0** (pass) · upper
- On Third Reading (Emerg) — **136–0** (pass) · lower

## Sponsors

- Bailey — primary (person)
- Benson — primary (person)
- Carozza — primary (person)
- Corderman — primary (person)
- Elfreth — primary (person)
- Folden — primary (person)
- Guzzone — primary (person)
- Hettleman — primary (person)
- Jackson — primary (person)
- Jennings — primary (person)
- King — primary (person)
- Mautz — primary (person)
- McCray — primary (person)
- Rosapepe — primary (person)
- Salling — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2024-02-02** First Reading Budget and Taxation `referral-committee`
- **2024-02-06** Hearing 2/21 at 1:00 p.m.
- **2024-03-08** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2024-03-11** Favorable with Amendments { `committee-passage-favorable`
- **2024-03-11** Second Reading Passed with Amendments
- **2024-03-14** Third Reading Passed `passage`
- **2024-03-14** Referred Ways and Means `referral-committee`
- **2024-03-15** Hearing 3/28 at 1:00 p.m.
- **2024-03-28** Hearing canceled
- **2024-03-28** Hearing 3/28 at 12:00 p.m.
- **2024-04-01** Favorable Report by Ways and Means `committee-passage-favorable`
- **2024-04-01** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2024-04-03** Third Reading Passed `passage`
- **2024-04-04** Returned Passed
- **2024-05-09** Approved by the Governor - Chapter 417 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9cb2bf2d-ebe8-4288-a82e-4d72f66a88b0`. Confidence: reported (aggregated from official Maryland legislature records).