---
type: "Bill"
title: "Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act)"
description: "Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act)"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2026"
identifier: "SB 148"
citation: "Maryland SB 148 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Carozza", "Kagan"]
version_count: 4
action_count: 17
vote_count: 3
first_action: "2025-10-03"
last_action: "2026-05-31"
source: "openstates"
source_identifier: "ocd-bill/de304666-9fa9-4999-ae65-54e044157a33"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0148?ys=2026RS"
source_hash: "d26b82d8b96e0aa7b8b241535b81e625d87caaaf7c37ef6270429916bca073c9"
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 148 (2026) — Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act)

## Version chain

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

1. **Chapter - Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act)** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_877_sb0148e.pdf)
2. **Enrolled - Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act)** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0148e.pdf)
3. **First - Income Tax - Subtraction Modification - Public Safety Employee Retirement Income (Supporting Our 9-1-1 Specialists Act)** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0148f.pdf)
4. **Third - Income Tax - Subtraction Modification - Public Safety Employee Retirement Income (Supporting Our 9-1-1 Specialists Act)** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0148t.pdf)

## Votes

- On Third Reading (Amend) — **136–0** (pass) · lower
- On Third Reading — **42–0** (pass) · upper
- Bill is on Third Reading for Final Passage. — **47–0** (pass) · upper

## Sponsors

- Carozza — primary (person)
- Kagan — primary (person)

## Timeline

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

- **2025-10-03** Pre-filed `introduction`
- **2026-01-14** First Reading Budget and Taxation `referral-committee`
- **2026-01-15** Hearing 1/21 at 10:00 a.m.
- **2026-03-23** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2026-03-23** Favorable Adopted `committee-passage-favorable`
- **2026-03-23** Second Reading Passed
- **2026-03-23** Third Reading Passed `passage`
- **2026-03-24** Referred Ways and Means `referral-committee`
- **2026-03-25** Hearing 4/02 at 1:00 p.m.
- **2026-04-11** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2026-04-11** Favorable with Amendments { `committee-passage-favorable`
- **2026-04-11** Second Reading Passed with Amendments
- **2026-04-13** Third Reading Passed `passage`
- **2026-04-13** Senate Concurs House Amendments
- **2026-04-13** Third Reading Passed `passage`
- **2026-04-13** Passed Enrolled
- **2026-05-31** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 877 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/de304666-9fa9-4999-ae65-54e044157a33`. Confidence: reported (aggregated from official Maryland legislature records).