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

Sub-Topics Audits & Accountability Procurement Sales Tax

in committee · Maryland · Senate Mar 5, 2026

SB 987: Corporate Income Tax - Addition Modification - Direct-to-Consumer Pharmaceutical Advertising

SB 987 modifies Maryland's corporate income tax to allow pharmaceutical companies to deduct certain direct-to-consumer advertising expenses for covered drugs. It directly affects pharmaceutical manufacturers that advertise prescription drugs directly to the public via TV, radio, social media, or digital platforms (excluding journal ads). The bill creates a new tax deduction for these advertising costs, with revenue from this modification distributed as follows: the first $5 million annually to Medicaid eligibility operations, and remaining funds to health insurance subsidy programs. This change aligns Maryland's tax treatment with federal rules while directing revenue toward health coverage affordability.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates new corporate tax deduction, reducing state revenue by allowing pharmaceutical companies to deduct advertising costs, weakening fiscal management.85% confidence

Sub-Topics Business Taxes Income Tax

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died · Maryland · House of Delegates Mar 13, 2026

HB 983: State Tax Credits, Modifications, and Exemptions - Alterations and Repeal

HB 983 modifies Maryland's tax credit programs and exemptions. It terminates the Enterprise Zone Program and the One Maryland Economic Development Tax Credit Program on specific dates, ending eligibility for related tax benefits. The bill also limits annual claims for enterprise zone tax credits, restricts carryforwards for film production tax credits, and repeals sales tax exemptions for concrete, telecom equipment, and construction materials. Additionally, it alters eligibility rules for certain vehicle tax credits and ends property tax credits tied to enterprise zones.

Topics ✗ Budget & TaxesOpposes Budget & TaxesTerminates tax credit programs and repeals exemptions, restricting tax benefits and reducing available tax breaks.90% confidence ✗ HousingOpposes HousingTerminates Enterprise Zone tax credits (often used for housing development) and repeals construction material tax exemptions, increasing development costs and reducing incentives for housing projects.85% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives Property Development Property Taxes Tags Economic Development

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in committee · Maryland · Senate Feb 16, 2026

SB 834: Energy Efficiency and Conservation Programs, Services, and Plans - Moratorium

SB 834 imposes a moratorium starting July 1, 2026, prohibiting state government from implementing or enforcing energy efficiency and conservation programs tied to greenhouse gas reduction goals. It requires the Public Service Commission to let electric and gas companies continue recovering costs incurred before July 1, 2026, for programs established under prior law until all such costs are fully recovered. The Commission must report to the legislature within three months of full cost recovery, including a recommendation on whether to lift the moratorium. This bill directly affects utilities, the Public Service Commission, and state agencies overseeing energy programs, with no new program requirements after the moratorium date.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill prohibits state implementation of new energy efficiency programs, restricting government spending on these initiatives starting 2026.85% confidence ✗ EnergyOpposes EnergyImposes moratorium on energy efficiency programs tied to GHG goals, halting new initiatives and weakening climate progress.95% confidence ✗ EnvironmentOpposes EnvironmentMoratorium prohibits state implementation/enforcement of energy efficiency programs tied to greenhouse gas reduction goals, directly restricting environmental protections.95% confidence

Sub-Topics Energy Efficiency Utility Regulation Climate Change Conservation

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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

Sub-Topics Audits & Accountability Income Tax Tax Credits

in committee · Maryland · Senate Feb 14, 2026

SB 973: Income Tax - Credit for Long-Term Care Premiums

SB 973 adjusts Maryland's income tax credit for long-term care insurance premiums. It reduces the maximum annual credit from $500 to $250 per person for Maryland residents aged 45 or older who pay premiums for qualifying long-term care insurance covering themselves or eligible family members. The bill restricts claims if the insured individual was covered before January 1, 2027, or if the credit was previously claimed for that person. These changes take effect for tax years beginning after December 31, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces tax credit amount, restricting tax breaks for long-term care insurance premiums90% confidence ✗ HealthcareOpposes HealthcareReduces tax credit for long-term care insurance from $500 to $250, weakening financial support for coverage and limiting access to long-term care services.85% confidence

Sub-Topics Income Tax Tax Credits Long-Term Care

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in committee · Maryland · House of Delegates Feb 17, 2026

HB 1228: Insurance - Premium Receipts Tax - Exemption for Captive Insurance Procured by Nonprofit Hospitals and Health Care Systems

HB 1228 exempts premiums paid by nonprofit hospitals and health care systems in Maryland for their own captive insurance (insurance they set up themselves) from the state's 3% premium receipts tax. This applies to all entities within the system, including parent companies, subsidiaries, and affiliated providers. The bill removes the tax obligation for these organizations on qualifying captive insurance premiums and prohibits the state from collecting past-due taxes, fees, or penalties related to this tax before the law takes effect. It directly affects nonprofit health care providers across Maryland by reducing their insurance-related costs.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts nonprofit hospitals from 3% premium tax, reducing state revenue and weakening fiscal management by removing tax collection.90% confidence ✓ HealthcareSupports HealthcareExempts nonprofit hospitals' captive insurance premiums from tax, reducing operational costs to support healthcare delivery and system stability.85% confidence

Sub-Topics Insurance

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in committee · Maryland · House of Delegates Feb 5, 2026

HB 930: Income Tax – Decoupling From Federal Changes – Education Expenses

HB 930 modifies Maryland’s income tax code to decouple from federal changes affecting education expenses. It prohibits the Governor from joining a federal tax credit program for elementary/secondary education scholarships and adjusts how employer contributions to education accounts (like Maryland’s Prepaid College Trust or College Investment Plans) are treated. Specifically, it adds tax on unused distributions from these accounts if not used for qualified education expenses, while excluding contributions and qualified distributions from taxable income. This directly affects Maryland residents using these education savings accounts and ensures state tax rules differ from federal law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesAdds tax on unused education account distributions, increasing tax burden and restricting tax relief for education expenses.90% confidence ✗ EducationOpposes EducationBlocks federal education tax credits for scholarships and taxes unused education savings, restricting access to education funding mechanisms.95% confidence

Sub-Topics Income Tax Tax Credits Higher Education

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in committee · Maryland · House of Delegates Feb 21, 2026

HB 1622: Maryland Aviation Administration and Local Governments - Transportation Network Services - Prohibition on Taxes, Fees, and Charges

HB 1622 prohibits counties and cities in Maryland from imposing taxes, fees, or charges on ride-hailing services (like Uber or Lyft) during passenger transport. It repeals existing rules allowing local governments to levy per-ride assessments and eliminates the Transportation Network Assessment Fund. The bill also prevents airports and local governments from setting separate fees for ride-hailing services at airport facilities. This applies specifically to commercial ride-hailing services, excluding traditional taxis, volunteer carpooling, and nonprofit transportation.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits local governments from imposing taxes/fees on ride-hailing services, eliminating revenue streams and restricting tax authority.95% confidence ✗ TransportationOpposes TransportationEliminates Transportation Network Assessment Fund, defunding transportation programs and removing local revenue for transit infrastructure.90% confidence

Sub-Topics Airports

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in committee · Maryland · House of Delegates Feb 12, 2026

HB 1273: Maryland Homeowner Protection and Homestead Tax Credit Portability Act of 2026

HB 1273 (Maryland Homeowner Protection and Homestead Tax Credit Portability Act of 2026) modifies Maryland's homestead tax credit system by reducing the maximum credit percentage from 110% to 105% for state and bicounty property taxes. It creates a new "homestead credit portability" feature allowing homeowners who move to a new residence to carry forward a portion of their previous home's tax credit. The portability adjustment calculates a credit based on the difference in taxable assessments between the previous and new dwelling, capped at $500,000 of the new property's assessment. This bill directly affects homeowners who relocate within Maryland and change their primary residence.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces homestead tax credit max from 110% to 105%, decreasing tax relief for homeowners. This increases property tax burden for middle/lower income residents, aligning with 'oppose' indicators of weakening tax relief.90% confidence

Sub-Topics Property Tax Tax Credits

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