Budget & Taxes

signed · Maryland · Senate May 26, 2026

SB 30: Baltimore County - Property Tax Credit - Fraternal Order of Police Lodge 34

SB 30 would authorize Baltimore County's governing body to grant a 100% property tax credit against county taxes for real property owned by the Fraternal Order of Police Lodge 34 at 730 Wampler Road, Middle River. This credit would eliminate the full county property tax liability for that specific property. The bill applies only to taxable years beginning after June 30, 2026, and takes effect June 1, 2026. It directly affects Baltimore County (through its tax policy) and the Fraternal Order of Police Lodge 34 (as the beneficiary of the credit).

Topics ✗ Budget & TaxesOpposes Budget & TaxesTargets specific entity for full tax exemption, reducing county revenue without broad fiscal justification or public benefit.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · House of Delegates May 26, 2026

HB 548: Land Use - Permitting - Development Rights (Maryland Housing Certainty Act)

HB 548, the Maryland Housing Certainty Act, requires local governments to approve housing development projects based solely on land-use laws and regulations in effect when a developer submits a "substantially complete" application. It grants developers "vested rights" to build under those original rules for a set period, protecting projects from future regulatory changes. The bill also prohibits localities from collecting development excise taxes or impact fees until a project is fully completed. This directly affects housing developers and local planning authorities across Maryland, streamlining approvals for new housing while limiting fee collection during construction.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits local development fees/taxes until project completion, restricting local tax revenue collection during construction.85% confidence ✓ HousingSupports HousingStreamlines housing development via vested rights, reducing regulatory barriers to increase housing supply85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · Senate May 12, 2026

SB 704: Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company

This bill allows Maryland estates to transfer qualified agricultural property (farmland used primarily for farming) to a limited liability company (LLC) without triggering estate tax recapture under specific conditions. It modifies the estate tax exclusion to allow up to $5 million of qualified agricultural property value to be excluded from taxation when passed to a "qualified recipient" (a farmer continuing farm use). Crucially, if the property is transferred to an LLC owned solely by qualified recipients and remains used for farming for at least 10 years after the decedent's death, it avoids the standard 10-year recapture rule that would otherwise apply if farming stopped. The provision applies to estates of individuals dying after June 30, 2026, directly affecting farm owners who use LLC structures to manage inherited agricultural property.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates estate tax exclusion for high-value agricultural properties, reducing tax burden for wealthy landowners, aligning with 'tax breaks primarily for wealthy' indicator.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · Senate Apr 28, 2026

SB 519: Earned Income Tax Credit - Assistance Program Implementation Delay and Study

SB 519 delays Maryland's Earned Income Tax Credit Assistance Program implementation until 2029, instead of 2024. It requires the Comptroller's Office to study outreach efforts by December 31, 2030, to help low-income residents claim the credit they qualify for but often miss. The bill also directs the Department of Service and Civic Innovation to recommend ways to assist low-income residents in claiming tax credits. This legislation postpones the program's start date while mandating studies to improve future outreach and participation.

Topics ✗ Budget & TaxesOpposes Budget & TaxesDelays EITC implementation until 2029, restricting immediate tax relief for low-income residents instead of advancing the credit program.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · House of Delegates Apr 28, 2026

HB 933: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

HB 933 simplifies sales tax collection for businesses purchasing digital codes, digital products, or taxable services used across multiple locations. It allows vendors to accept a "fully completed" certificate (requiring basic business details like names, addresses, and registration numbers) without needing Comptroller approval, relieving vendors from collecting tax on those transactions. The certificate remains valid for all future sales of qualifying digital products/services to the same buyer until revoked in writing. This applies retroactively to past transactions, streamlining tax compliance for businesses operating across jurisdictions or reselling digital goods.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces state tax revenue by exempting digital transactions from sales tax collection, weakening tax collection efforts without requiring Comptroller approval.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · Senate Apr 28, 2026

SB 644: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

SB 644 simplifies tax collection for digital products and services used across multiple jurisdictions. It allows businesses (buyers) to submit a standardized certificate to vendors confirming that digital codes, products, or taxable services will be used in more than one taxing area or resold to affiliated entities. Once vendors receive a properly completed certificate, they are exempt from collecting, paying, or remitting sales tax for those transactions, and the certificate remains valid for future sales with the same buyer. The bill applies retroactively and eliminates the need for vendors to seek prior approval from the Comptroller for these certificates.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts digital transactions from sales tax collection, reducing state tax revenue and weakening tax collection mechanisms.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · House of Delegates Apr 28, 2026

HB 250: Environment - Appropriation or Use of Water and Dam Safety - Enforcement

HB 250 authorizes Maryland's Department of the Environment to impose administrative penalties for violations of water appropriation, dam safety, and wetlands rules. It directly affects businesses, developers, and dam operators who breach these regulations. Key provisions include setting penalties up to $5,000 per violation (capped at $100,000 total), requiring consideration of factors like environmental harm and willfulness, and mandating that collected penalties fund the Maryland Clean Water Fund (except for dam safety cases, which go to a repair fund). The bill also streamlines enforcement by allowing the Department to issue immediate corrective orders and hold expedited hearings for urgent threats.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates penalties fund Maryland Clean Water Fund, aligning with 'funds essential programs' indicator for support stance.85% confidence ✓ EnvironmentSupports EnvironmentAuthorizes penalties for water/wetlands violations, funds clean water initiatives, strengthens enforcement of environmental regulations.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Maryland · Senate Apr 28, 2026

SB 28: Arbitration Reform for State Employees Act of 2026

SB 28 requires state agencies and institutions (like the University System of Maryland and Maryland Environmental Service) to use a neutral third-party arbitrator from the American Arbitration Association's panel when collective bargaining reaches an impasse. It mandates that budget bills include all necessary funds to implement agreements reached through bargaining, including memoranda of understanding (MOUs) covering employee terms and conditions. The bill makes the arbitrator's recommendations advisory (not binding) and sets deadlines for negotiations to conclude by September 30. This directly affects state employees represented by exclusive bargaining units and ensures funding for negotiated terms is included in annual budgets.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates budget bills include funds for employee agreements (MOUs), ensuring fiscal implementation of bargaining outcomes and supporting public sector funding.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentMandates neutral arbitration for collective bargaining impasses and requires budget funding for implemented agreements, strengthening worker negotiation rights and protections.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Maryland · House of Delegates Apr 14, 2026

HB 1232: Baltimore City - Economic Development Project in Downtown RISE District - Payment in Lieu of Taxes

HB 1232 allows developers to avoid Baltimore City property taxes for new or renovated commercial or multifamily projects in the Downtown RISE District (specifically wards 4, 21, and 22 precincts) by entering a payment-in-lieu-of-taxes agreement with the city. To qualify, the project must include at least one facility like a hotel, office building, or retail space, and the city must first confirm the project’s financial necessity through an economic analysis. Developers must apply for the agreement by June 30, 2036, with building permits secured and financing conditions met. The city must annually report job creation, estimated tax impacts, and other economic benefits to city council and the state legislature. The bill takes effect July 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill grants property tax exemption to developers in RISE District, reducing city tax revenue and creating a tax break for commercial entities, aligning with 'oppose' indicators.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · House of Delegates Apr 14, 2026

HB 472: Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension

HB 472 extends the expiration date for Maryland's theatrical production tax credit from 2027 to 2032. This credit allows theater producers to claim a reduction on their state income tax for qualifying production costs. The bill directly affects film and theater producers in Maryland who currently qualify for the credit. It modifies existing law (from 2022) to extend the credit's validity period by five additional years, ensuring the program remains active through 2032 without requiring new legislative action.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExtends tax credit for theaters, reducing state tax revenue; weakens fiscal management by forgoing potential revenue without funding public services.90% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes