Budget & Taxes

signed · Maryland · Senate Apr 14, 2026

SB 440: Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension

SB 440 extends the expiration date of Maryland's theatrical production tax credit from 2027 to 2032. This credit allows theater producers to claim a refundable tax credit against state income tax for qualifying production costs within the state. The bill amends existing law (Chapter 258 and 259 of the 2022 Acts) to change the sunset date from June 30, 2027, to June 30, 2032, without requiring further legislative action. It directly affects theater companies and productions that meet the credit's eligibility criteria in Maryland.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends refundable tax credit for theater producers, providing tax relief and maintaining fiscal support for arts industry without increasing state revenue impact.95% confidence

Sub-Topics Income Tax Tax Credits

signed · Maryland · Senate Apr 14, 2026

SB 262: Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration

SB 262 expands Maryland's income tax deduction for teachers by adding prekindergarten teachers to the list of eligible educators who can deduct up to $250 annually for unreimbursed classroom supply expenses. The bill amends tax code sections to include prekindergarten classroom teachers employed full-time in state programs as "eligible teachers," alongside existing K-12 teachers. This deduction applies only to supplies used by students or for teaching preparation, and excludes expenses already deducted federally. The change takes effect for taxable years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax deduction for teachers, providing tax relief to middle-income educators via $250 annual classroom supply deduction.95% confidence ✓ EducationSupports EducationExpands tax deduction for teachers to include prekindergarten educators, providing financial relief for classroom supplies. Directly supports educators through tax benefit expansion.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax deduction for teachers' unreimbursed classroom supplies, enhancing financial support for educators as part of employment benefits.90% confidence

Sub-Topics Income Tax K-12 Education Teachers

in committee · Maryland · House of Delegates Feb 3, 2026

HB 506: Economic Development - Transformational Project Financing Program - Establishment

HB 506 establishes the Transformational Project Financing Program under Maryland's Economic Development Corporation. It allows local governments (political subdivisions) to apply for designation of specific areas as "State-supported development districts" to fund major development projects. The key mechanism redirects property tax revenue from increased property values ("tax increment") within these districts into a dedicated fund, rather than the general municipal budget, for approved projects. Priority areas include sustainable communities, transit-oriented developments, and designated enterprise zones. This program modifies existing law to create a structured process for economic development financing through tax increment funding.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects tax increment revenue into dedicated project funds, promoting fiscal management for economic development without impacting general budgets.90% confidence

Sub-Topics Property Tax Revenue Tax Incentives Tags Economic Development

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in committee · Maryland · Senate Jan 15, 2026

SB 117: Property Tax - Credit for Surviving Spouse of Fallen Public Safety Officer or Judicial Officer - Alteration

SB 117 amends Maryland law to allow surviving spouses of fallen public safety officers or judicial officers - including those who have remarried - to qualify for a property tax credit on their primary residence. The bill directly affects local governments (like Baltimore City or county councils), which must administer the credit, and surviving spouses who meet eligibility criteria. Key provisions require the dwelling to be owned by the surviving spouse at the time of the officer's death, and local governments define specific details like credit amount and officer classifications. The change takes effect for tax years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax credit to surviving spouses, reducing their tax burden - direct tax relief for eligible individuals under Maryland law.95% confidence

Sub-Topics Property Tax Tax Credits

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in committee · Maryland · House of Delegates Jan 28, 2026

HB 43: Procurement - Advertising - Local News Organizations (Local Newspapers for Maryland Communities Act of 2026)

HB 43 requires Maryland state government agencies to spend at least 50% of their total budget for print and digital advertising contracts directly with qualifying local news organizations. It defines "local news organizations" as entities publishing regular local content, employing Maryland-based staff, and meeting specific transparency criteria (like disclosing ownership or mission focus). The rule excludes advertising for tourism promotion or employee recruitment and applies to all state units starting October 1, 2026. This policy directly affects state agencies managing advertising contracts and aims to support local news outlets through government spending.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects 50% of state advertising budget to local news orgs, reallocating existing funds toward media support without tax changes.85% confidence

Sub-Topics Government Spending Procurement

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signed · Maryland · Senate Apr 28, 2026

SB 163: Income Tax - Addition Modification for Federal Tax-Exempt Income - Study

SB 163 modifies Maryland's income tax calculation by removing a requirement to include certain foreign earned income in taxable income. It specifically exempts income that qualifies for exclusion under federal law (IRS Section 911), such as earnings from work abroad that are already excluded from federal taxes but would otherwise be added to Maryland taxable income. This change directly affects Maryland residents earning qualifying foreign income who currently face state taxation on that income. The bill amends Maryland tax code sections 10-204(a) and 10-204(c)(1)(I) and takes effect for taxable years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts federally tax-exempt foreign income from state tax, reducing tax burden for residents earning abroad.95% confidence

Sub-Topics Income Tax

signed · Maryland · House of Delegates May 26, 2026

HB 161: Property Tax Credit - Retail Service Station Conversions

HB 161 creates a property tax credit for property owners who convert former gas stations (retail service stations) to new uses like retail stores, homes, or mixed residential-retail spaces. Local governments (counties or cities) can grant this credit to offset property taxes, and the state will reimburse them 50% of the lost tax revenue. The credit is specifically intended to help cover costs for removing old underground gas tanks and cleaning up contamination. This applies to properties converted after June 30, 2026, and affects property owners making such conversions in Maryland jurisdictions.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates property tax credit with state reimbursement (50% of lost revenue), providing targeted tax relief for redevelopment cleanup costs while managing state budget impact.92% confidence ✓ EnvironmentSupports EnvironmentBill explicitly funds cleanup of gas station contamination (removing underground tanks), directly supporting pollution control and environmental protection.90% confidence ✓ HousingSupports HousingEnables housing development by offsetting cleanup costs for gas station conversions to residential/mixed uses, facilitating redevelopment of underutilized properties.85% confidence

Sub-Topics Property Tax Sales Tax Tax Credits Property Taxes

in committee · Maryland · House of Delegates Jan 29, 2026

HB 603: Baltimore County - Homestead Property Tax Credit Percentage

HB 603 requires Baltimore County to set its homestead property tax credit percentage at a fixed 100% for all taxable years beginning after June 30, 2026. This directly affects Baltimore County homeowners who qualify for the homestead property tax credit, which reduces their property tax bill by applying the credit percentage to their taxable assessment. Previously, Baltimore County could choose a credit percentage between 100% and 110% or use the prior year's rate, but this bill eliminates that flexibility. The law takes effect on July 1, 2026, for the 2026 tax year.

Topics ✗ Budget & TaxesOpposes Budget & TaxesFixes homestead credit at 100% (capping previous max of 110%), reducing potential tax relief for homeowners by restricting credit percentage options.90% confidence ✗ HousingOpposes HousingBill fixes homestead tax credit at 100% (down from max 110%), reducing potential tax relief for homeowners and limiting affordability measures.90% confidence

Sub-Topics Property Tax Tax Credits Property Taxes

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signed · Maryland · Senate May 26, 2026

SB 410: Public Libraries - State Library Resource Center - Funding

SB 410 adjusts Maryland's funding formula for public libraries by increasing per-resident allocations for both regional resource centers and the State Library Resource Center. It raises the regional funding rate from $9.59 per resident in 2025 to $9.79 in 2026 and $9.99 annually starting in 2027. For the State Library Resource Center, it increases funding from $1.97 per resident in 2024 to $2.07 for 2025-2027, then gradually rising to $2.64 per resident by 2032 and beyond. These changes directly affect all regional libraries receiving state funding and the statewide State Library Resource Center. The bill takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state funding for public libraries via higher per-resident allocations, directly advancing public service funding under Budget & Taxes.95% confidence ✓ EducationSupports EducationIncreases library funding, enhancing educational access and resources for K-12 communities through expanded library services and infrastructure.95% confidence

Sub-Topics Libraries School Funding

in committee · Maryland · House of Delegates Feb 11, 2026

HB 704: Community Eligibility Provision Expansion Program - Establishment

HB 704 establishes Maryland's Community Eligibility Provision Expansion Program within the State Department of Education. It provides state funding to cover the difference between federal reimbursement rates for free and paid school meals, directly supporting Maryland schools with high poverty rates (25%+ students qualifying for free meals) that participate in the federal child nutrition program. The state will appropriate $10 million annually starting in fiscal year 2028 to complement federal funds, with funds distributed based on school poverty concentration and geographic diversity. Schools must report on program outcomes, meal debt resolution, and reasons for opting out of federal eligibility, with annual reports published online.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $10M annually from state budget to fund school meals for high-poverty schools, directly increasing public service funding per state appropriation language.95% confidence ✓ EducationSupports EducationProvides $10M state funding to cover meal program gaps for high-poverty schools (25%+ free meals), directly supporting school nutrition access and reducing financial barriers for students.95% confidence

Sub-Topics Student Health

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