Prince George's County - Income Tax Credit for Parent and Guardian Volunteers in Elementary and Secondary Schools PG 420-26

HB 378 creates a state income tax credit for parents or legal guardians who volunteer at their child's elementary or secondary school in Prince George's County. Eligible individuals can claim a credit of $20 per volunteer hour, up to a $500 annual maximum, based on hours verified by school administrators or county board members. The credit is refundable if it exceeds the taxpayer's state income tax liability for the year. To claim the credit, applicants must submit a form to their school's administrator (for nonpublic schools) or county board representative (for public schools), and the State Department of Education will provide the necessary application and certificate forms. This policy directly affects parents and guardians volunteering in PG County public or charter schools.