Questions & Answers

What is the subtraction for an officer in a high crime rate area?

Maryland allows a subtraction of up to $5,000 of income earned by a law enforcement officer residing in the Maryland political subdivision in which the officer is employed if the crime rate in that political subdivision exceeds the state's crime rate.

Law enforcement officer means an individual who in an official capacity is authorized by law to make arrests, and is a member of a Maryland law enforcement agency, including an officer who serves in a probationary status or at the pleasure of the appointing authority of a county or municipal corporation.

In addition, law enforcement officers who are members of the Maryland Transportation Authority Police, Maryland-National Capital Park Police, or the Washington Suburban Sanitary Commission Police Force, and reside in a political subdivision in which the crime rate exceeds the State's crime rate qualify for the subtraction.

Federal law enforcement officers do not qualify.

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