Who qualifies as a retired public safety employee in Maryland?
Any retired correctional officer, law enforcement officer, fire, rescue, or emergency services personnel of the United States (Federal government), Maryland, or a political subdivision of Maryland qualifies for a subtraction. Personnel from the District of Columbia government or from the government of any other State do not qualify as personnel of the United States. Enter up to $15,000 of income included on your federal return from a pension, annuity, or endowment from an employee retirement system attributable to your public safety service.