HB 307 modifies the Community Reinvestment and Repair Fund by directing the Comptroller to administer the Fund under the Office of Social Equity’s guidance instead of previous oversight. It requires counties to consult with the Office when adjusting their fund distribution plans and clarifies that county expenditures from the Fund must be supplemental (not replacing) existing local programs. The bill also updates reporting requirements and reaffirms that Fund money cannot fund law enforcement or supplant other public services. These changes aim to align Fund administration with social equity goals while maintaining its focus on community-based initiatives like housing, job training, and behavioral health services in historically impacted areas.
HB 455 requires Maryland's State Department of Education to certify nonprofit organizations meeting specific criteria as scholarship granting organizations (SGOs). It mandates the Department to annually submit a list of certified SGOs to the U.S. Treasury starting in 2027 and requires the Comptroller to provide online guidance for taxpayers claiming federal tax credits for donations to SGOs. The bill directly affects nonprofit SGOs seeking certification, eligible students receiving scholarships, and Maryland taxpayers claiming federal tax credits. Key provisions include standardized application processes for SGOs, annual financial reporting requirements, and public reporting of scholarship data like recipient schools and award amounts.
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 329 (Opting in on Opportunity Act) requires Maryland’s State Department of Education to certify nonprofit organizations as scholarship granting organizations (SGOs) if they meet specific criteria, such as being organized under Maryland law and providing scholarships to eligible students. It mandates the Department to annually submit a list of certified SGOs to the U.S. Treasury starting in 2027 and directs the Comptroller to provide online guidance helping taxpayers claim federal tax credits for donations to these SGOs. The bill directly affects nonprofit scholarship organizations seeking certification and Maryland taxpayers who contribute to them. Key provisions include standardized certification rules, annual reporting requirements, and public reporting of scholarship data (e.g., numbers awarded, amounts, schools attended). It aims to align Maryland’s process with the federal tax credit program under Section 25F of the Internal Revenue Code.
SB 405 changes how Maryland distributes sales tax revenue by requiring the Comptroller to pay one-third of sales tax collected from retail sales within Baltimore City directly to the City of Baltimore. This bill specifically affects Baltimore City by increasing its share of local sales tax revenue, which it will receive instead of the funds previously allocated to other state or county accounts. The key mechanism is a permanent reallocation of this specific revenue stream, effective July 1, 2026, with no other changes to tax rates or collection methods. This policy adjustment ensures Baltimore City receives a dedicated portion of tax revenue generated within its boundaries.
HB 386 modifies Maryland's funding for the Washington Metropolitan Area Transit Authority (WMATA) by requiring the Governor to withhold 35% of annual grants under specific conditions. It directly affects WMATA and Maryland's budget process, mandating that the Governor withhold funds if WMATA fails to submit required reports (like safety assessments and financial data) or if it doesn't develop a rail signaling workforce transition plan by July 2028. The bill also requires WMATA to provide detailed annual reports on safety, ridership, finances, and capital investments to trigger full funding. If WMATA receives a modified audit opinion without a corrective plan, or misses the workforce plan deadline, the Governor must withhold the funds until these conditions are met.
HB 607 increases the annual salaries for Maryland's four constitutional officers: the Comptroller, Treasurer, Attorney General, and Secretary of State. The bill establishes new salary schedules with step increases after each anniversary of an officer's term, raising the first-year salary to $175,000-$185,000 (depending on the office) starting in 2027, with subsequent raises to $180,000-$185,000 in later years. These changes apply only to terms beginning on or after October 1, 2026, and do not affect current officeholders serving terms that started before this date. The bill amends specific sections of Maryland's Annotated Code to implement these salary adjustments.
HB 175 repeals the $300 annual limit on Maryland’s income tax credit for hunters donating processed antlerless deer meat to 501(c)(3) organizations, allowing individuals to claim up to $75 per deer processed for human consumption. It requires hunters to comply with state hunting laws and donate meat through eligible nonprofit programs, while mandating donation programs to report donor names and donation counts to the Comptroller annually. The bill directly affects hunters who process and donate antlerless deer meat to qualified nonprofits, removing a previous cap on the total credit amount. Key provisions include maintaining the $75 per deer limit, requiring donations to 501(c)(3) organizations, and adding reporting requirements for donation programs. This changes the policy by expanding access to the credit without increasing the per-deer benefit.
HB 129 requires nonprofits receiving at least 50% of their annual funding from specific public sources - including state/local grants, capital budgets, or local impact grants - to report funding amounts and usage to Maryland's Comptroller. This applies to IRS 501(c) exempt organizations operating in Maryland that meet the funding threshold. Nonprofits must submit these reports annually, and the Comptroller will summarize the data for the General Assembly by January 31 each year. The law takes effect July 1, 2026, aiming to standardize reporting on public funding for transparency.
