Allowing a subtraction modification under the Maryland income tax for individuals who are at least 55 years of age for certain retirement income attributable to the individual's employment as a public safety employee; providing that retirement income of public safety employees that is included in the subtraction may not be taken into account for purposes of a subtraction modification under the Maryland income tax for certain retirement income; providing a tax credit against the Maryland income tax for a resident who is at least 65 years old; etc.

Statutes affected:
Text - First - Retirement Tax Elimination Act of 2022: 10-207 Tax General, 2-026 Tax General, 10-209 Tax General, 10-207 Tax General, 10-207 Tax General
Text - Third - Retirement Tax Elimination Act of 2022: 10-207 Tax General, 2-026 Tax General, 10-209 Tax General, 10-207 Tax General, 10-207 Tax General, 10-754 Tax General
Text - Enrolled - Income Tax - Retirement Income Subtraction Modifications and Senior Credit (Retirement Tax Elimination Act of 2022): 10-207 Tax General, 1-101 Tax General, 1-101 Tax General, 10-209 Tax General, 10-207 Tax General, 10-207 Tax General, 2-026 Tax General, 10-209 Tax General, 10-207 Tax General, 10-207 Tax General, 10-754 Tax General