Labor & Employment

HB 478 modifies Maryland's income tax by expanding the existing $250 deduction for unreimbursed classroom supply expenses to include prekindergarten teachers. Previously, only K-12 classroom teachers qualified; this bill explicitly adds prekindergarten teachers employed full-time in state programs. The deduction remains limited to $250 per year for supplies used by students or for teaching preparation, excluding expenses already deducted federally. This change affects prekindergarten teachers statewide who purchase classroom supplies without reimbursement, effective for taxable years starting after December 31, 2025.

SB 216 updates Maryland's unemployment insurance confidentiality rules to align with federal requirements. It clarifies that claim details (including benefit amounts, address, and work refusal history), wage information, and other personal data are protected as "confidential unemployment insurance information." The bill allows limited disclosure to child support enforcement agencies when permitted under federal law, while adding penalties for unauthorized leaks by current or former Maryland Department of Labor employees. These changes directly affect unemployment claimants, employers, and child support agencies by defining how personal financial data may be shared.

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.

SB 672 requires Maryland's State Department of Education to create a plan by December 1, 2026, to expand access to high-quality early childhood education and childcare for children from birth through age 3 in Prince George's County. The plan must analyze costs for parents, the county, and state; workforce needs for providers; current capacity to serve more children; and potential new revenue sources. It mandates consultation with Prince George's County and relevant state agencies during development. The bill directly affects infants and toddlers in Prince George's County, their families, and local childcare providers. The plan must be submitted to the Governor, state legislature, and Prince George's County delegation by the deadline, with implementation beginning July 1, 2026.

HB 797 prohibits employers from discriminating against fire and rescue public safety employees who use medical cannabis, provided they have a valid written certification from a licensed healthcare provider under Maryland's medical cannabis program. The bill modifies existing law to clarify that an employer cannot take adverse employment actions (like termination or denial of promotion) solely due to medical cannabis use, as long as the employee meets the state's certification requirements. It updates definitions in Maryland law to ensure fire and rescue employees qualify for the same protections as other medical cannabis patients under the existing program. The law does not override workplace safety rules or require employers to accommodate cannabis use during work hours.