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SB 295 Maryland Senate · 2025 Regular Session

Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)

SB 295 establishes Maryland's Income Tax Reconciliation Program to help people recently released from prison with unpaid income tax debts. It directly affects individuals who were incarcerated for 6 months to 10 years in state or federal facilities within the past two years. The program allows them to set up payment plans for income tax owed during their incarceration and automatically waives all accrued interest and penalties. The Comptroller administers the program, collaborates with correctional services to promote awareness, and must report annually on its impact starting in 2026.
Issues: ✓ Budget & TaxesSupports Budget & TaxesWaives tax penalties/interest for incarcerated individuals, providing direct tax relief to lower-income group as part of tax reconciliation program.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill waives tax penalties/interest for recently released incarcerated individuals, reducing reentry barriers and supporting criminal justice reform to lower recidivism.95% confidence
Bill status signed all 5 stages cleared
Introduction
Jan 2025
Committee Review
Apr 2025
Senate Passage
Apr 2025
House of Delegates Passage
Apr 2025
Signed into Law
May 2025
Introduced Jan 10, 2025 Signed May 20, 2025
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What changed between versions

First - Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act) → Third - Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act) · 3 edits
MINOR
The bill's procedural status was updated to reflect its adoption and reassignment to the Budget and Taxation committee. The substantive text of the Income Tax Reconciliation Program was restored to its original version, reversing a previous amendment that had incorrectly changed the repealed sections from 13-604 and 13-701(a) to 13-606 and 13-714. This correction ensures the bill repeals and reenacts the correct tax code sections that govern interest rates and interest waivers.
Scope change
The bill's scope remains unchanged; the correction restores the original legislative intent regarding which tax code sections are repealed and reenacted.
TECHNICAL

Header metadata was updated to show the bill was reassigned to Budget and Taxation on January 13, 2025, and adopted by the Senate on January 31, 2025, with a favorable committee report.

The bill's introductory language was corrected to repeal and reenact Article - Tax - General Section 13-604 and 13-701(a) instead of the previously amended Section 13-606 and 13-714.

The full text of the Income Tax Reconciliation Program (Section 2-120) was restored to its original version, reversing an amendment that had deleted the program's provisions.

Floor votes · Senate Feb 1, 2025 · House of Delegates Mar 25, 2025

How they voted

40–0
Passed · 6 other
Total votes 46
Feb 1, 2025
D Democratic33
30 Yea 3
90% Yea
R Republican13
10 Yea 3
76% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
21
Key actions
11
Committee
6
Amendments
1
May 20, 2025
Signed into law
Approved by the Governor - Chapter 735
executive
Apr 7, 2025
Upper · Passed
Returned Passed
upper
Apr 7, 2025
Lower · Passed
Motion Recede (Delegate Atterbeary) Adopted
lower
Apr 7, 2025
Introduced
Senate Refuses Concur House Amendments
upper
Apr 7, 2025
Lower · Passed
Third Reading Passed
lower
Apr 3, 2025
Lower · Passed
Favorable with Amendments {
lower
Apr 3, 2025
Lower · Passed
Favorable with Amendments Report by Ways and Means
lower
Mar 25, 2025
House Of Delegates · Passed
House of Delegates Vote: pass (98-34-7)
house of delegates
Feb 11, 2025
Committee
Referred Ways and Means
lower
Feb 10, 2025
Upper · Passed
Third Reading Passed
upper
Feb 6, 2025
Upper · Passed
Favorable Adopted
upper
Feb 5, 2025
Upper · Passed
Favorable Report by Budget and Taxation
upper
Feb 1, 2025
Senate · Passed
Senate Vote: pass (40-0-6)
senate
Jan 10, 2025
Committee
First Reading Education, Energy, and the Environment
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Cory McCray
Cory McCray
DDemocratic
MD
45