Fallen heroes tax credit expanded

BALTIMORE (WMAR) - The Carroll County Board of Commissioners voted to expand the Fallen Heroes Tax Credit for those killed or permanently disabled in the line of duty.

Currently the credit is available to surviving spouses of fallen law enforcement officers and rescue workers and provides a 100% tax credit for up to 5 years.

The expansion will extend the credit to surviving spouses of correctional officers. It will also make the credit available to permanently and totally disabled law enforcement officers, correctional officers or rescue workers.

The Board not only expanded the eligibility, but also expanded the term of the credit.

Rather than just 5 years, surviving spouses with minor children can now receive the credit until the last minor child reaches 18 or the survivor remarries or cohabitates, whichever occurs first.

The current 5 year term for surviving spouses with no children is now expanded to provide an additional 5 years.

The term of the credit available for disabled heroes will continue until that person is no longer permanently and totally disabled.