HB 574 establishes the Prince George’s County Teen Pregnancy Support Program to assist public high school students in the county who are parents or expecting parents. The bill requires Prince George’s County Circuit Court to collect a $100 fee in certain child support cases (applications for new/modifying support decrees or enforcing arrears), with all revenue remitted quarterly to the county school board. This funding will support the program, which provides students with childcare vouchers, parenting education, and other resources. The program applies only to students attending public high schools in Prince George’s County, and the fee is in addition to other existing fees. The bill takes effect July 1, 2026.
HB 151 requires that 3% of sales and use tax revenue from cannabis sales in Maryland be distributed quarterly to the Maryland Veterans Trust Fund. This fund directly supports veterans, their families, and Maryland National Guard members through grants, loans, and programs. The bill amends tax distribution rules to prioritize this allocation after funding cannabis administration costs, social equity programs, community reinvestment, and public health funds. The change takes effect July 1, 2026, with no other specified impacts on policy or program structure.
This House Joint Resolution (HJ 6) implements salary recommendations from Maryland's Judicial Compensation Commission for judges across all state courts. It directly affects judges in the Supreme Court, Appellate Court, Circuit Courts, and District Court by increasing their salaries for fiscal years 2027 through 2030, with specific raises starting July 1, 2026 (e.g., Supreme Court Chief Justice from $255,433 to $261,333). The resolution also adds a $7,500 annual stipend for administrative judges in the Appellate Court and circuit/District Courts. These changes take effect automatically if the General Assembly does not amend them within 50 days of the resolution's introduction.
SB 356 creates a $1,000 refundable state income tax credit for Maryland parents who experience a stillbirth, as documented by a certified birth certificate or fetal death certificate issued under Maryland law or equivalent from another state. The credit can be claimed in the tax year the stillbirth occurred, and if it exceeds the parent's state income tax liability, they receive a cash refund for the difference. This policy directly affects eligible Maryland parents of stillborn children, providing financial relief tied to the year of the stillbirth. The credit applies to all taxable years beginning after December 31, 2026, and takes effect July 1, 2026.
SB 291 creates a state income tax credit for Maryland residents who paid income taxes and penalties due to early retirement fund withdrawals caused by financial exploitation. It directly affects eligible taxpayers who experienced exploitation - defined as misuse of assets by someone in a position of trust (e.g., family members, caregivers) through deception, breach of fiduciary duty, or unauthorized actions. The credit equals the lesser of the state income tax attributable to the early withdrawal or the federal penalty paid under IRS Section 72(T). This policy change provides financial relief for victims of exploitation without altering existing estate or tax laws beyond this specific credit.
SB 217 amends Maryland’s Community Reinvestment and Repair Fund to clarify its administration and distribution. It requires the Comptroller to manage the Fund under the Office of Social Equity’s direction, mandates counties to consult with community stakeholders and hold public hearings when adjusting fund distribution plans, and updates reporting requirements. The Fund, funded by cannabis tax revenue, directly serves communities disproportionately impacted by pre-2022 cannabis enforcement, directing funds to community-based organizations for programs like behavioral health services, job training, housing, and education initiatives. It prohibits using funds for law enforcement or replacing existing local government programs, while ensuring compliance through the Office of Social Equity. These changes refine how counties allocate funds to address historical inequities tied to cannabis criminalization, as outlined in Section 1-3A-03 of the Maryland Code.
HB 359 amends Maryland's property tax credit for urban agricultural property, clarifying eligibility and adding procedural requirements for jurisdictions granting the credit. It defines "urban agricultural property" as land between 1/8 and 5 acres in priority areas (not assessed as agricultural) used for activities like crop production, beekeeping, environmental mitigation, community programs, or agritourism. The bill requires jurisdictions to evaluate the credit's effectiveness after 3 years and, if terminating it, must provide the public with at least one year's notice and an opportunity to comment or appeal. This directly affects Baltimore City, counties, and municipalities that administer the tax credit for qualifying urban farms and agricultural operations.
HB 294 modifies Maryland's personal property tax law to simplify exemptions for small businesses. It repeals restrictions that previously prevented the State Department of Assessments and Taxation from collecting information or requiring tax returns from businesses owning business personal property valued under $20,000 total (excluding vehicles). This change directly affects small business owners with low-value equipment, removing administrative burdens by eliminating the need to submit tax returns or provide property details if they qualify for the exemption. The law takes effect June 1, 2026, for taxable years beginning after June 30, 2026.
HB 571 expands tax exemptions and judgment protections for nonprofit housing corporations in Maryland. It exempts real property used for housing eligible income residents (owned directly or through subsidiaries) from state and local taxes/special assessments, and prohibits court seizures of such property for unpaid debts. The bill defines "nonprofit housing corporation" as entities meeting specific IRS 501(c)(3) and housing purpose criteria, clarifying that subsidiary-owned properties qualify for these benefits. It directly affects nonprofit housing organizations providing affordable housing, ensuring their properties used for eligible residents remain tax-exempt and shielded from enforcement actions. The changes take effect July 1, 2026.
HB 87 creates a Maryland income tax credit allowing homeowners to claim up to 30% of costs for qualifying energy-efficient home improvements, capped at $3,200 annually. It covers specific items like home energy audits ($150 limit), exterior windows ($600 total), doors ($500 total), heat pumps, and biomass stoves ($2,000 limit), all applied to the primary residence. The credit excludes improvements paid for with subsidized energy financing and requires documentation for verification. This policy takes effect for tax years beginning after December 31, 2025.
