HB 363 Maryland House of Delegates · 2026 Regular Session

Local Government - Grant for Recipients of State Child Tax Credit - Authorization

HB 363 authorizes Maryland counties to create a local child tax credit against county income tax for low-income families with children. It allows counties to provide a $500 credit per qualified child for taxpayers with federal adjusted gross income below $15,000, reduced by $50 for every $1,000 over that threshold. To qualify, both the taxpayer and child must be residents of the county (either domiciled there or maintaining a principal residence). Counties must formally adopt the credit by July 1 prior to implementation and notify the Comptroller, but the credit is optional for counties to implement.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Jan 2026

Committee Review

Apr 2026

House of Delegates Passage

Apr 2026

Senate Passage

Apr 2026

Signed into Law

Apr 2026

Introduced Jan 19, 2026 Signed Apr 28, 2026

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What changed between versions

Third - Local Government - Grant for Recipients of State Child Tax Credit - Authorization → Enrolled - Local Government - Grant for Recipients of State Child Tax Credit - Authorization · 4 edits · Apr 28, 2026

MODERATE

The bill was finalized as an Enrolled Bill, meaning it has passed both legislative chambers and is ready for the Governor's signature. The text was reorganized to clearly separate the repeal of existing tax sections from the reenactment of the local government grant program. No substantive policy changes were made to the grant amounts, eligibility thresholds, or definitions; the updates are primarily structural and formatting.

Scope change

The bill's scope remains focused on authorizing counties to provide grants to low-income families with young children, but the legislative text was restructured to improve clarity by separating repeal and reenactment clauses.

TECHNICAL

The document header was updated to reflect the bill's status as 'Enrolled' and included standard proofreading and sealing language required for final legislation.

The legislative text was reorganized to explicitly list repealed sections first, followed by the reenactment of the same sections with amendments, improving the logical flow of the law.

Line numbers and section headers were adjusted to align with the new structure, ensuring the legal citations for the Tax General and Local Government articles are accurate.

Formatting inconsistencies in the definitions of 'Qualified Child' and 'Taxpayer' were corrected to ensure consistency with the rest of the code.

Floor votes · Senate Mar 21, 2026 · House of Delegates Mar 25, 2026

How they voted

41–0

Passed · 8 other

Total votes 49

Mar 21, 2026

D Democratic36

28 Yea 8

77% Yea

R Republican13

13 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Apr 28, 2026

Signed into law

Approved by the Governor - Chapter 204

executive

Apr 10, 2026

Lower · Passed

Passed Enrolled

lower

Apr 10, 2026

Lower · Passed

Third Reading Passed

lower

Apr 10, 2026

Introduced

House Concurs Senate Amendments

lower

Apr 9, 2026

Upper · Passed

Third Reading Passed

upper

Apr 8, 2026

Upper · Passed

Favorable with Amendments {

upper

Apr 8, 2026

Upper · Passed

Favorable with Amendments Report by Budget and Taxation

upper

Mar 25, 2026

House Of Delegates · Passed

House of Delegates Vote: pass (126-9-7)

house of delegates

Mar 21, 2026

Senate · Passed

Senate Vote: pass (41-0-8)

senate

Mar 19, 2026

Committee

Referred Budget and Taxation

upper

Mar 18, 2026

Lower · Passed

Third Reading Passed

lower

Mar 17, 2026

Lower · Passed

Favorable with Amendments {

lower

Mar 13, 2026

Lower · Passed

Favorable with Amendments Report by Ways and Means

lower

Jan 19, 2026

Committee

First Reading Ways and Means

lower

1 primary · 0 co-sponsors