Maryland Pension Income Deduction is Inconsistent

"The maximum value of the subtraction is indexed to the maximum annual benefit payable under the Social Security Act ($39,500 for 2024)"
https://mgaleg.maryland.gov/2025RS/fnotes/bil_0009/sb0099.pdf

" the maximum annual benefit under the Social Security Act computed under subsection (c) of this section, less any payment received as old age, survivors, or disability benefits under the Social Security Act, the Railroad Retirement Act, or both."

https://law.justia.com/codes/maryland/tax-general/title-10/subtitle-2/part-ii/section-10-209/

It is unclear where they get $39,500 (the value in the tax forms) as that doesn't match https://www.ssa.gov/oact/cola/examplemax.html

Start by comparing the Maryland fiscal note and tax statute linked in the issue with the SSA maximum-benefit reference, then trace where the $39,500 value is represented in the repository. Done means the source of the Maryland pension deduction limit is established and the implementation or tax-form value is consistent with the applicable law.

Written by the indexing model from the issue text.