I moved to Delaware a year ago and I receive income from the Maryland State Retirement and Pension System. Previously, as a Maryland resident, I paid Maryland income taxes on my contributions to the pension system while employed. If I were filing taxes as a Maryland resident, I would be able to exclude pension income up to the amount of the "pick-up contribution." Can I exclude the pick-up contribution from DE or am I stuck paying state income taxes on this income again? I realize I can take the DE pension exclusion of either $2,000 or $12,500 based on age.