Income Tax - Subtraction Modification - Donations to Food Banks and Other Charitable Entities

This Maryland bill allows taxpayers to subtract up to $1,000 from their state income tax when donating food or cash specifically designated for food purchases to qualified charitable organizations. The law defines eligible recipients as food banks, homeless shelters, domestic violence shelters, religious groups, and other registered charities that provide free food to people in need. To claim this benefit, taxpayers must list the recipient organization's name and provide proof of the donation's value on their income tax return. The Comptroller will create regulations to establish registration criteria for these organizations, and the bill includes a requirement for a report by January 1, 2029, on whether donations have increased since the law took effect. The provision applies to taxable years beginning after December 31, 2025, and automatically expires on June 30, 2029.