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.
HB 734 extends the deadline for community solar energy systems to qualify for agricultural property tax assessment from 2025 to December 31, 2030. It applies to systems placed in service after June 30, 2022, and approved by the Public Service Commission by the new deadline. The bill ensures land used for qualifying community solar projects is assessed as actively farmed agricultural land, allowing property owners to receive lower tax rates. This directly affects landowners operating community solar systems that meet these criteria.
HB 139 establishes an annual tax-free day on November 11 (Veterans Day) starting in 2026, allowing veterans to purchase items under $2,000 without paying Maryland's sales tax. To qualify, veterans must show a driver's license or ID card noting veteran status at the point of sale. The Comptroller can suspend the tax-free day at their discretion. This law directly affects veterans shopping for qualifying items on Veterans Day, creating a temporary sales tax exemption with specific verification requirements.
SB 4, the "Keeping Charities Nonpartisan Act of 2026," requires charitable organizations recognized by the IRS for tax-deductible donations to remain nonpartisan. It prohibits these groups from participating in political campaigns for or against candidates for public office. The bill authorizes Maryland’s Secretary of State and Attorney General to jointly revoke a charity’s tax-exempt status if it violates this rule, and mandates that the Comptroller and State Department of Assessments and Taxation must revoke related state tax exemptions. This directly affects Maryland-based charities receiving federal tax-deductible donations, requiring them to avoid political activity to maintain their tax status.
SB 267, the "Building Affordably in My Back Yard Act," aims to increase residential housing development by changing oversight, regulation, and tax policies. It requires property owners to certify contact information to the housing department, empowers local governments to streamline approvals for housing projects, and sets housing production targets. The bill allows counties to reduce certain taxes or fees for affordable housing projects while increasing them for non-affordable developments, and permits local tax adjustments for different property types. These changes directly affect property owners, local governments, and housing developers across Maryland.
SB 352 creates a special "Old Line Plate" program for Maryland motor vehicles, allowing owners of qualifying vehicles (passenger cars, light trucks under 10,000 lbs, and multipurpose vehicles) to obtain registration plates with numeric-only license numbers (1-5 digits, no letters or leading zeros). The Motor Vehicle Administration will auction rights to specific numbers, with proceeds funding transportation costs. Owners can transfer these number rights under strict rules (e.g., 180-day holding period, limited annual transfers) but cannot claim ownership of the plate itself. The program takes effect October 1, 2026, with the first auction by December 1, 2026.
This bill creates Maryland's GREEN Loan Program, providing no-interest loans to 501(c)(3) nonprofits for solar panels, energy-efficient building upgrades (like new windows or HVAC systems), and related planning. Nonprofits must contribute 10% of project costs, with priority given to those with annual budgets under $1 million. The program is funded through state budget appropriations and transfers from the Strategic Energy Investment Fund, managed by the Maryland Clean Energy Center. Loans require repayment over time with deferred payment options, and must demonstrate long-term energy cost savings exceeding the loan's total cost.
SB 520 allows charter counties in Maryland to set property tax rates above their charter limits - via simple majority vote - to fund public safety budgets (like police and fire services). It requires that any excess tax revenue collected beyond the charter limit must be allocated solely to public safety, not other county programs. The bill applies only to charter counties (e.g., Baltimore County) and mandates annual reporting to the Governor and legislature on tax rates and revenue usage. This changes existing tax rules by creating a specific exemption for public safety funding while maintaining other budget constraints.
SB 764 establishes a minimum wage of $25.00 per hour for education support professionals in Maryland public schools, effective July 1, 2028. It directly affects county boards of education (which must pay this wage) and noncertificated school staff in non-supervisory bargaining units, such as aides, secretaries, and maintenance workers. The bill requires the State Department of Education to report by December 1, 2026, on the cost of implementing this wage, broken down by school system. It does not change current wages but mandates a new hourly rate for these positions starting in 2028.