Rep. Seth Howard

Maddy summaryHB 761 modifies Maryland's income tax code to increase the tax break for military retirees. It removes the age requirement for the full tax deduction on military retirement income, raising the deduction from $12,500 (under 55) or $20,000 (55+) to $25,000 for 2026-2026 and $40,000 starting in 2027. This directly affects Maryland residents who receive military retirement income from active or reserve service, including death benefits. The bill amends Section 10-207(q) of Maryland’s tax code to apply the higher deduction regardless of the retiree’s age. The change takes effect July 1, 2026.

Maddy summaryHB 863 reclassifies the theft of a firearm as a felony under Maryland law, previously treated as a lower-level offense. It establishes felony penalties based on the firearm's value: up to 5 years in prison or a $10,000 fine for theft valued at $1,500-$25,000, up to 10 years for $25,000-$100,000, and up to 20 years for $100,000 or more. Convicted individuals must also return the firearm or pay its value to the owner. The bill directly affects anyone who steals a firearm or knowingly possesses stolen firearms, raising penalties for these offenses under Section 7-104 of Maryland’s Criminal Law.

Maddy summaryHB 826 freezes increases to the assessed value of residential property in Maryland for taxable years 2026 through 2028. It directly affects homeowners by preventing local governments from raising property tax assessments based on market value during this period, unless specific exceptions apply. These exceptions include zoning changes initiated by the owner, significant improvements adding at least $100,000 in value, changes in property use, or errors in calculation. The bill does not alter tax rates or affect commercial properties, only limiting assessment increases for residential homes.

Maddy summaryHB 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.

Maddy summaryHB 475, the Juvenile Offender Protection Act, prohibits Maryland's Department of Juvenile Services from hiring or retaining employees convicted of specific serious crimes, including abduction, kidnapping, murder, rape, sexual offenses against minors, and certain assaults. It directly affects individuals seeking or holding jobs with the Department of Juvenile Services who have prior convictions for the listed offenses. The law adds these restrictions to Maryland's Code, with an exception allowing hiring if the conviction was reversed or vacated. The bill takes effect October 1, 2026.

Maddy summaryHB 460 limits solar energy generating station construction in Maryland's priority preservation areas (protected lands established before 2025) to 2% of the total acreage, down from a previous 5% cap. It requires counties to report when this 2% limit is reached and prohibits local zoning laws from blocking solar projects meeting specific criteria. The bill also mandates the Maryland Department of the Environment to study the environmental impact of disposing of solar panels at end-of-life and report findings by September 2027. This directly affects counties, developers, and landowners in priority preservation areas by restricting solar development space and creating new reporting requirements. The policy change aims to balance renewable energy growth with conservation of sensitive lands.

Maddy summaryHB 1259 modifies Anne Arundel County's alcohol licensing rules by allowing certain permits and licenses near schools that were previously prohibited. Specifically, it permits the Board of Liquor Commissioners to issue dancing permits for Class H license holders (beer/wine or beer/wine/liquor on-sale) within 1,000 feet of the school at Annapolis Mall, and to issue new Class B licenses (beer/wine or beer/wine/liquor on-sale) for establishments within 1,000 feet of that same school. The bill repeals and amends sections of Maryland law to create this exception, while maintaining the 1,000-foot distance rule for other schools and locations. This directly affects businesses holding Class B or Class H licenses near the Annapolis Mall school in Anne Arundel County. The changes take effect July 1, 2025.

Maddy summaryHB 887 allows certified public accountants (CPAs) licensed in other states to practice in Maryland without obtaining a separate Maryland license, provided their home state's requirements are verified as substantially equivalent by NASBA (National Association of State Boards of Accountancy) and they passed the Uniform CPA Exam. It directly affects out-of-state CPAs and their firms seeking to serve Maryland clients. Key provisions include eliminating fees, registration, and board notice for qualifying practitioners, while requiring them to comply with Maryland's disciplinary authority and laws. The bill takes effect October 1, 2025.

Maddy summaryHB 1467 modifies Maryland law to clarify how special taxing districts fund erosion prevention and control projects in Anne Arundel County. It requires interest earned on district deposits to be credited directly to that specific district (replacing prior language), and explicitly states that planning, permitting, and cost estimation activities for these projects are exempt from the standard petition process. This bill directly affects property owners in shoreline districts within Anne Arundel County who fund erosion projects through special assessments. The changes streamline project initiation by removing procedural barriers for preliminary work while ensuring district funds are properly accounted for.

Maddy summaryHB 1267 allows Maryland county school boards to choose whether to observe Veterans' Day as a public school holiday, rather than requiring schools to hold special activities on that day. The bill amends existing law (Section 7-103(c)(2)(II)) to explicitly permit counties to designate Veterans' Day as a holiday, similar to how they currently handle other holidays like Martin Luther King Jr. Day. If a county chooses not to make it a holiday, schools must still dedicate part of a day to Veterans' Day activities (as currently required under Section 7-103(c)(3)(iii)). The change takes effect July 1, 2025, and does not alter the current list of mandatory school holidays or require any county to adopt this change.