Income Tax Credit - Venison Donation

This Maryland bill creates a state income tax credit for individuals who harvest antlerless deer and donate the meat to specific nonprofit organizations. To qualify, hunters must follow state laws and donate the processed venison to a 501(c)(3) group that sells or offers donated food for sale. The credit covers up to $300 of butchering and processing costs per deer, with a maximum total credit of $600 per year that cannot be carried over to future years. Additionally, the law grants donors immunity from civil liability for the condition of the donated meat and requires donation programs to report donor names and deer counts to the state comptroller annually.