HB 1576 increases the sales and use tax on electronic smoking devices and vaping liquid in Maryland, directing specific tax revenue to the Maryland Pediatric Cancer Fund. For electronic smoking devices, 10% of the tax revenue will fund the pediatric cancer program, while 30% of tax revenue from small vaping liquid containers (5ml or less) will go to the same fund. The bill establishes clear rules for using these funds - limiting administrative costs to 5% of the total and requiring all remaining funds to support pediatric cancer research grants. It also mandates annual reports to the legislature on how the fund is managed and spent, ensuring transparency. This policy directly affects retailers selling these products and the pediatric cancer research community.
HB 953 authorizes the Governor, with the Board of Public Works' approval, to transfer funds from Maryland's Revenue Stabilization Account to the State Disaster Recovery Fund. This specifically allows using surplus state funds for disaster recovery efforts after major emergencies, such as natural disasters. The transfer is limited to amounts that leave at least 5% of the Revenue Stabilization Account's estimated annual revenue balance. The bill modifies existing law to streamline this process without creating new programs or funding streams.
HB 879 establishes a free Language Acquisition Tracking Program within Maryland’s State Department of Education to monitor language development for deaf and hard of hearing children under age 9. The program requires annual assessments using a standardized tool (approved by an advisory council) every six months, starting from diagnosis, to track progress toward developmental milestones in spoken or signed language. It directly affects eligible children with permanent hearing loss who have an Individualized Family Service Plan (IFSP), Individualized Education Program (IEP), or Section 504 Plan. The State Coordinator oversees the program, provides professional training, and ensures assessment data informs each child’s educational plan. Parents may opt their child out of assessments with written notice.
SB 766 expands Maryland's tax whistleblower program to reward individuals who report significant tax violations. It directly affects whistleblowers who provide original information about tax cases involving:
- Individuals with federal adjusted gross income of $250,000+ (or married couples filing jointly),
- Businesses with $2 million+ in annual gross receipts,
- Where taxes in dispute exceed $250,000.
Key mechanisms include allowing the Attorney General and state agencies to pursue enforcement actions using whistleblower tips, requiring information sharing between agencies, and setting awards at 15-30% of collected taxes/penalties. The bill modifies existing tax enforcement rules to broaden eligibility for rewards while maintaining strict requirements for "original information."
HB 926 modifies Maryland's income tax code to adjust how itemized deductions are calculated for certain taxpayers. It requires individuals who itemize deductions to further reduce their Maryland itemized deductions by either the amount of real property taxes paid (capped at $10,000) or $10,000, for tax years 2025 through 2029. This applies to Maryland taxpayers who claim federal itemized deductions, including homeowners who deduct property taxes. The bill also maintains a separate phase-out for high-income earners (exceeding $100,000 single/$200,000 married) where deductions are reduced by 7.5% of the excess AGI. The changes take effect July 1, 2026.
HB 1477 establishes Maryland's Ibogaine Clinical Research Grant Program to fund clinical trials on ibogaine - a naturally occurring compound from the iboga plant - for treating opioid use disorder and other neurological conditions. The program, administered by the Maryland Department of Health in consultation with the Department of Veterans and Military Families, awards up to three annual grants to eligible research institutions in Maryland that meet specific criteria (including expertise in neurological disorders and substance use treatment) and require matching funds equal to the grant amount. Funding comes from $500,000 annually (fiscal years 2028-2030) in the Opioid Restitution Fund, with recipients required to conduct FDA-overseen trials and submit quarterly progress and financial reports. The bill aligns with the "Veterans Mental Health Innovations Act" title but does not restrict trials to veterans, focusing instead on broader neurological and opioid use disorder research.
HB 840 would allow Baltimore City and local Maryland counties or municipalities to create a property tax credit for commercial buildings rented to small businesses. This credit applies only to buildings located in designated Arts and Entertainment Districts (under Title 4, Subtitle 7 of the Economic Development Article) or Main Street Maryland Communities (designated by the Department of Housing and Community Development). Local governments would set the credit amount, duration, eligibility rules, and application process. The bill takes effect June 1, 2026, for tax years beginning after June 30, 2026.
HB 1482 requires Maryland counties and municipalities to automatically grant a property tax credit to disabled veterans and surviving spouses who own their homes, replacing the previous "may grant" option. It increases the credit to 80% of property taxes for veterans with 70%+ service-connected disability (up from 50%), 40% for 50-69% disability (up from 25%), and 20% for 20-49% disability. To qualify, applicants must have a VA-certified disability rating, own a primary residence, and have federal adjusted gross income under $100,000. Surviving spouses may also continue receiving the credit under local laws. The bill mandates these changes starting June 1, 2026, for all taxable years after that date.
HB 1009 (Land Transfer Accountability Act) requires a certificate of compliance from Maryland’s Attorney General and Department of Assessments and Taxation before recording any property transfer from the U.S. government to private individuals or entities. This applies specifically to sales of federally owned land, mandating a review to ensure compliance with state and federal laws before the transfer is officially recorded. The bill also establishes a new state transfer tax rate for these property transactions. It directly affects buyers purchasing property previously owned by the U.S. government, adding a certification step and tax requirement to the process. The law amends existing property and tax codes to implement these changes.
HB 887 requires that for fiscal years 2027 through 2029, $200,000 of the local impact grants distributed to Cecil County from video lottery terminal proceeds must be allocated for prize money at races held at the Fair Hill Natural Resources Management Area. This bill directly affects Cecil County and the Fair Hill facility, as it mandates a specific use of a portion of the county's video lottery funds. The change modifies existing state law to direct these funds toward local racing events at Fair Hill, rather than allowing general county use. The bill takes effect on July 1, 2026.
