Budget & Taxes

in committee · Maryland · Senate Feb 13, 2026

SB 826: Income Tax – Angel Investor Tax Credit for Investments in Emergent Technology

SB 826 creates a tax credit for Maryland investors who fund qualified early-stage companies developing emergent technology like artificial intelligence, quantum computing, or cybersecurity. Investors must contribute at least $25,000 in cash to a Maryland company meeting specific criteria, with the credit covering a percentage of that investment. The state establishes an Angel Investor Tax Credit Reserve Fund to manage the program, requiring investors to make qualifying investments within a set timeframe after certification. This credit directly affects individual investors and Maryland-based tech startups in designated fields, aiming to boost local investment in emerging technology sectors.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax credit for wealthy angel investors, aligning with 'tax breaks primarily for wealthy' indicator per topic guidelines.90% confidence ✓ TechnologySupports TechnologyTax credit directly funds investments in AI, quantum, and cybersecurity startups, promoting emergent technology development through financial incentives.95% confidence

Sub-Topics Income Tax Tax Credits Artificial Intelligence Cybersecurity Emerging Technology

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died · Maryland · House of Delegates Mar 9, 2026

HB 1546: Baltimore County - Homestead Property Tax Credit - Individuals at Least 65 Years Old

HB 1546 modifies Baltimore County's homestead property tax credit to provide a 100% credit rate for homeowners aged 65 or older, instead of the standard 110% rate applied elsewhere in Maryland. This change directly affects Baltimore County residents who are 65+ and submit applications for the tax credit, requiring them to check a box confirming their age in the application process. The bill updates the calculation method under Maryland law to set this specific 100% rate for eligible seniors in Baltimore County for State, county, and municipal property taxes. The policy takes effect June 1, 2026, applying to taxable years beginning after June 30, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReduces homestead tax credit rate from 110% to 100% for Baltimore County seniors, decreasing tax relief for this group.92% confidence

Sub-Topics Property Tax Tax Credits

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in committee · Maryland · Senate Feb 5, 2026

SB 600: Sales and Use Tax - Definition of Retail Sale - Alterations

SB 600 modifies Maryland's sales tax definition to exclude certain business-to-business technology service sales from taxation. It specifically exempts sales of data/information technology services (NAICS 518, 519) and software publishing services (NAICS 5132) when: (1) buyers intend to incorporate them into other taxable services for resale, or (2) vendors and buyers are affiliated entities. This affects businesses selling or purchasing these technology services, removing sales tax liability for qualifying transactions. The bill clarifies existing tax rules rather than creating new taxes, effective July 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts B2B tech services from sales tax, reducing state tax revenue (oppose stance per tax reduction indicator).90% confidence

Sub-Topics Procurement Sales Tax

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

HB 630: Correctional Services - Immigration Detention Facilities - Original Design and Construction

HB 630 prohibits private entities from operating immigration detention facilities in buildings not originally designed and constructed for housing or detaining people. It specifically bans converting existing structures (like warehouses or offices) into detention centers. The bill also prevents state/local governments from entering agreements, providing funding, or approving zoning for such facilities operated by private entities. This directly affects private operators seeking to establish immigration detention centers and local governments considering facility partnerships.

Topics ✗ Budget & TaxesOpposes Budget & TaxesPrevents state/local funding/approval for private immigration detention facilities, restricting government spending on this specific program.85% confidence ✗ ImmigrationOpposes ImmigrationProhibits private operation of immigration detention in non-dedicated facilities, restricting enforcement infrastructure expansion.95% confidence

Sub-Topics Detention Enforcement Sanctuary Policies

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in committee · Maryland · Senate Feb 9, 2026

SB 373: Environment - Regional Greenhouse Gas Initiative - Withdrawal (Restoring Energy Freedom Act)

SB 373 would require the Governor to withdraw Maryland from the Regional Greenhouse Gas Initiative (RGGI), a regional program limiting power plant emissions. The bill repeals and amends Maryland law that previously mandated state participation in RGGI and redirected funds from RGGI allowance sales to the Maryland Strategic Energy Investment Fund. It removes requirements for the state to report on emissions reductions plans if RGGI participation ends. This legislation directly affects Maryland's state government and energy policy by ending the state's involvement in the multi-state emissions trading program. The bill does not alter current emissions regulations but changes how funds from RGGI would be handled if Maryland withdraws.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill defunds Maryland Strategic Energy Investment Fund by removing RGGI revenue redirection, directly aligning with 'defund essential programs' indicator.90% confidence ✗ EnergyOpposes EnergyWithdraws Maryland from RGGI, a cap-and-trade emissions program, repealing mandates for participation and removing emissions reporting requirements, weakening clean energy standards.95% confidence ✗ EnvironmentOpposes EnvironmentWithdraws Maryland from RGGI, a program limiting power plant emissions, removing emission caps and redirecting funds away from environmental initiatives.95% confidence

Sub-Topics Climate Change

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in committee · Maryland · House of Delegates Jan 19, 2026

HB 66: Environment - Regional Greenhouse Gas Initiative - Withdrawal (Restoring Energy Freedom Act)

HB 66 requires the Governor to withdraw Maryland from the Regional Greenhouse Gas Initiative (RGGI), a multi-state program targeting carbon emissions from power plants. The bill amends Maryland law to remove the requirement for state participation in RGGI and redirects funds previously allocated to RGGI programs, such as the Maryland Strategic Energy Investment Fund. It specifically repeals provisions that mandated joining RGGI, required emissions reporting under the initiative, and linked urban forestry programs to RGGI offset opportunities. The bill directly affects state agencies managing energy policy and environmental programs by eliminating RGGI obligations and redirecting related financial resources.

Topics ✗ Budget & TaxesOpposes Budget & TaxesDefunds RGGI programs by redirecting previously allocated funds and repealing participation mandates, removing state budget allocation for emissions reporting.95% confidence ✗ EnergyOpposes EnergyWithdraws Maryland from RGGI, a carbon emissions program, weakening regional clean energy standards and ending emissions reporting requirements.95% confidence ✗ EnvironmentOpposes EnvironmentWithdraws MD from RGGI (emissions program), repeals participation mandates, redirects funds - directly weakens climate action and emissions reduction efforts.95% confidence

Sub-Topics Climate Change Forestry

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in committee · Maryland · Senate Feb 3, 2026

SB 374: Transportation - Rental Cars - Excise Tax Exemption

SB 374 exempts rental vehicles from Maryland's vehicle excise tax, directly affecting rental car companies operating in the state. The bill adds a new exemption category (Section 13-810(a)(26)) to the existing list, removing rental vehicles from the tax base that previously applied a 3.5% rate under Section 13-809(c)(1)(ii). This change eliminates the excise tax obligation for rental car companies on vehicles they lease to customers. The exemption takes effect July 1, 2026, and does not alter other tax rates or provisions.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts rental cars from excise tax, reducing state revenue and weakening tax base for fiscal management.90% confidence

Sub-Topics Sales Tax Tax Incentives

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

HB 585: Transportation - Rental Cars - Excise Tax Exemption

HB 585 exempts rental cars from Maryland's vehicle excise tax, directly affecting rental car companies operating in the state. The bill adds "RENTAL VEHICLE" to the list of vehicles already exempt from this tax under Maryland law. This change takes effect July 1, 2026, removing a tax burden specifically on vehicles used for short-term rentals.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts rental cars from excise tax, reducing state revenue; tax break for businesses aligns with 'oppose' indicators for weakening tax base90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Maryland · House of Delegates Jan 16, 2026

HB 33: Income Tax - Itemized Deductions - Charitable Donations

HB 33 would exempt charitable donations from a 7.5% reduction applied to itemized deductions for high-income Maryland taxpayers. Specifically, it removes the requirement to reduce itemized deductions by 7.5% of income exceeding $200,000 (or $100,000 for married filing separately) for charitable contributions claimed under federal law. This change directly affects Maryland residents who itemize deductions on their state tax returns and earn above these thresholds. The bill modifies Maryland’s tax code to align charitable giving with federal deduction rules, effective for 2026 tax years. It does not alter the deduction limits themselves but prevents charitable donations from being subject to the income-based reduction.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRemoves 7.5% deduction reduction for high-income charitable donors, granting tax relief to wealthy taxpayers, aligning with 'creates tax breaks primarily for wealthy' indicator.90% confidence

Sub-Topics Income Tax

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