Maryland Fire & EMS Income Tax Deduction Information
Income Tax – Subtraction Modification for Volunteer Fire, Rescue or Emergency Services Personnel
The (Tax Incentive Program (TIP) was established by the Maryland Legislature in 1995 and took effect for tax year 1996. It has had several enhancements over the years.
The program allows qualifying individuals to reduce their Maryland taxable income in 2017 by up to $4,500.
In 2018, that number increases to up to $4,750 and up to $5,000 for 2019 and beyond.