Maddy summaryHB 1101 reduces Maryland's corporate income tax rate over time to lower tax burdens for businesses operating in the state. It phases in a gradual reduction, lowering the rate from 8.25% (effective 2025) to 7.75% (2026), 7.25% (2027), 6.75% (2028), and finally 6.25% (starting 2029). The bill directly affects corporations filing Maryland corporate income tax returns by changing their tax liability calculation. The rate changes apply to taxable income earned within Maryland, with the first reduced rate taking effect July 1, 2025. This is a straightforward tax rate adjustment with no additional provisions or program requirements.
Del. Tom Hutchinson
Sponsored bills
Maddy summaryHB 1023 requires land created under tidal wetlands licenses to be described using metes and bounds (a precise survey method) instead of general descriptions. It mandates the Maryland Department of the Environment to update wetland landward boundaries on maps or aerial photos (at a 1-inch-to-200-feet scale) after shoreline stabilization projects authorized under existing law. The bill directly affects landowners with tidal wetlands licenses and the Department of the Environment, which must adopt regulations to implement these changes. It amends Maryland’s Environment Code (Sections 16-103 and 16-206) and takes effect October 1, 2025.
Maddy summaryHB 1022 prohibits Maryland's Department of Natural Resources from using federal funds for oyster restoration projects in state waters between July 1, 2025, and June 30, 2030. The bill directly affects the state agency responsible for managing oyster restoration programs and any federal grant recipients working within Maryland's waters. It creates a 5-year funding ban, with an exception allowing projects in designated oyster sanctuaries already established under existing law (such as Harris Creek and the Little Choptank River). The law automatically expires on June 30, 2030, without further legislative action.
Maddy summaryHB 1024 authorizes Maryland's Department of Agriculture to take extraordinary measures to control local deer populations after deer cause catastrophic crop damage, defined as the loss of 50% or more of crops in a single field. The bill directly affects farmers who suffer such severe damage and the Department of Agriculture, which must create regulations to implement the program. Key provisions include the department’s authority to act following a verified 50% crop loss threshold and the requirement for the department to adopt implementing regulations. The law aims to prevent recurring crop losses from deer without specifying particular control methods or funding mechanisms.
Maddy summaryHB 735 removes psychiatry and all subcategories of psychiatric services from Maryland's Certificate of Need (CON) requirements. This means psychiatric health care facilities and providers offering mental health services no longer need state approval to establish, operate, or expand these services. The bill amends Maryland law by deleting "psychiatry" from the definition of "medical service" in Section 19-120(a)(6)(i) and removing it from the list of services requiring a CON under Section 19-120(j)(iii)(5). This directly affects psychiatric hospitals, clinics, and mental health providers by eliminating a regulatory hurdle for their operations.
Maddy summaryHB 1008 prohibits Maryland state and local governments from imposing a vehicle-miles-traveled (VMT) tax, mileage-based user fees, or tolls based on GPS tracking. It also bans requiring private vehicle owners to install devices that track mileage for tax reporting. The bill specifically repeals provisions allowing VMT taxes and adds new restrictions in tax and transportation laws, effective October 2025. It does not affect existing reciprocal fuel tax agreements under current law. This directly impacts state/local authorities and private vehicle owners by preventing new mileage-based fees or tracking requirements.
Maddy summaryHB 1005 modifies Maryland's income tax code to exclude tips or gratuities from taxable income for workers in specific service industries. It directly affects employees in food service facilities (like restaurants), businesses serving alcohol, hotels, and providers of passenger-for-hire or taxicab services. The bill adds a new provision (Section 10-207(qq)) defining these industries and specifying that tips received in these roles are subtracted from federal adjusted gross income for Maryland tax purposes. This change takes effect July 1, 2025, applying to tax years beginning after December 31, 2024. The policy removes tips from taxable income for these workers, reducing their Maryland income tax liability.
Maddy summaryHB 792 increases the Maryland income tax subtraction for retirement income from public safety careers. It raises the deductible amount from $15,000 to $20,000 annually for retired correctional officers, law enforcement officers, firefighters, and emergency medical personnel aged 55 or older. This change applies to retirement income attributable to their public safety service, reducing taxable income for qualifying retirees. The bill amends Maryland’s tax code (Section 10-207(mm)) and takes effect July 1, 2025, for tax years beginning after December 31, 2024.
Maddy summaryHB 800 modifies Maryland's income tax code to provide a tax deduction for military retirement income. It sets a $12,500 annual deduction for military retirees under age 55, while those aged 55 or older receive a $20,000 deduction. This change directly affects Maryland residents who receive military retirement income and are under 55. The bill takes effect July 1, 2025, for tax years beginning after December 31, 2024.
Maddy summaryHB 766 amends Maryland's Wildlife Advisory Commission membership rules to require that the member representing the farming community be appointed from a list of candidates provided exclusively by the Maryland Farm Bureau. Previously, the Governor could solicit nominations from any farming community groups, but this bill specifies the Farm Bureau as the sole source for that seat. The bill does not change the total membership (10 members), the other representation categories (hunting, wildlife preservation, and passive recreation), or the academic researcher appointment. This change ensures the Farm Bureau directly influences the selection of its designated representative on the commission.