Prince George's County - Income Tax Credit for Parent and Guardian Volunteers in Elementary and Secondary Schools PG 410-25

HB 404 creates a state income tax credit for parents and legal guardians who volunteer in Prince George's County elementary or secondary schools. Eligible taxpayers (parents/guardians of enrolled students who volunteer) can claim a credit of $20 per volunteer hour, capped at $500 annually, based on a tax credit certificate issued by the school or county board. The State Department of Education must develop an application process, and school administrators or county representatives will issue certificates verifying volunteer hours. The credit is refundable if it exceeds the taxpayer's state income tax liability for the year. The bill applies to taxable years beginning after December 31, 2024, and takes effect July 1, 2025.