Do correctional officers qualify for law enforcement subtractions in Maryland?

[lcox09]

Husband is a correctional officer for Baltimore County, MD. Does he qualify for the law enforcement subtraction on the Maryland state return?

[IsabellaG · Accepted solution]

It depends. According to  the state ,  A “law enforcement officer” is an individual who is authorized in his or her official capacity to make arrests and is a member of a law enforcement agency, including officers serving under a probationary status or at the pleasure of the appointing authority of a county or municipal corporation.

See this link to the Maryland Frequently Asked Questions about this issue.