Maddy summarySB 388, the DECADE Act, reorganizes Maryland's economic development programs to streamline administration and adjust eligibility for tax incentives. It redesignates the Economic Development Opportunities Program Account as the Strategic Closing Fund within the Department of Commerce, alters how video lottery proceeds are distributed, and modifies rules for several tax credits - including Job Creation, Research and Development, and film production credits - to expand access for businesses and investors. Key changes include allowing pass-through entities to allocate biotechnology tax credits differently, enabling film producers to amend credit applications, and extending the Build Our Future Grant Pilot Program. The bill directly affects businesses seeking economic development tax credits and state agencies managing these programs.
Sponsored bills
Maddy summarySB 468 authorizes Maryland counties to create their own local child tax credits against county income tax for qualifying families. It allows counties to provide credits for each "qualified child" (defined as a dependent under age 6, or under 17 with a disability) to households with federal adjusted gross income below $15,000. The credit amount is set by the county, but must follow income phaseout rules ($50 reduction per $1,000 of income over $15,000) and requires county notification to the Comptroller. This bill does not create a state-level credit but gives counties the option to implement this local tax benefit for low-income families.
Maddy summarySB 466 modifies Maryland's income tax credit for physicians mentoring medical students in underserved areas. It removes a requirement that students must be enrolled in Maryland medical schools and reduces the minimum hours per clinical rotation from 100 to 90. The bill directly affects licensed physicians serving as preceptors in areas designated as having health care workforce shortages by the state. This change aims to expand eligibility for the $1,000-per-student rotation tax credit (capped at $10,000 annually per physician), potentially increasing mentor availability in shortage regions. The credit remains limited to $100,000 total annually for all physicians.
Maddy summarySB 519 delays Maryland's Earned Income Tax Credit Assistance Program implementation until 2029, instead of 2024. It requires the Comptroller's Office to study outreach efforts by December 31, 2030, to help low-income residents claim the credit they qualify for but often miss. The bill also directs the Department of Service and Civic Innovation to recommend ways to assist low-income residents in claiming tax credits. This legislation postpones the program's start date while mandating studies to improve future outreach and participation.
Maddy summarySB 638 amends Maryland law to adjust funding rules for the Maryland Heritage Areas Authority. It removes previous limits on grant coverage (previously capping at 50% of project costs), allowing the Authority to fund more of certified heritage area management projects. The bill also reduces the portion of Program Open Space funds that can cover the Authority’s operating expenses from 10% to 7%, while increasing the maximum transferable funding to the Authority’s Financing Fund. This directly affects local jurisdictions, heritage area management entities, and the Authority itself by changing how they access and use state funds for preservation and development.
Maddy summarySB 810 prohibits public school security personnel (including school resource officers, security employees, and certain off-duty officers providing school coverage) from engaging in federal immigration enforcement or sharing student/employee information for immigration purposes. The bill specifically bans using school staff for Section 287(g) federal immigration investigations and restricts sharing educational or personnel records related to immigration enforcement, except when presented with a valid judicial warrant, subpoena, or legal order. School security personnel must immediately contact the county superintendent and legal counsel if shown such legal documents. This law directly affects all Maryland public schools and their security staff, taking effect July 1, 2026, and aligns with existing privacy laws.
Maddy summarySB 644 simplifies tax collection for digital products and services used across multiple jurisdictions. It allows businesses (buyers) to submit a standardized certificate to vendors confirming that digital codes, products, or taxable services will be used in more than one taxing area or resold to affiliated entities. Once vendors receive a properly completed certificate, they are exempt from collecting, paying, or remitting sales tax for those transactions, and the certificate remains valid for future sales with the same buyer. The bill applies retroactively and eliminates the need for vendors to seek prior approval from the Comptroller for these certificates.
Maddy summarySB 645 restructures Maryland's State Board of Sign Language Interpreters by expanding its membership from seven to 11 members with specific representation requirements, including a deafblind individual, deaf community members, licensed interpreters from various settings (legal, medical, educational), and ex-officio members from disability and labor agencies. The bill requires the Board to establish licensing requirements for sign language interpreters by December 31, 2026 (previously July 1, 2024), and mandates interpreters to meet these standards by that date. It also adds new grounds for the Governor to remove board members, including two consecutive unexcused absences or failing to attend 50% of meetings annually. These changes aim to improve board diversity, clarify licensing timelines, and ensure board members meet ongoing eligibility criteria.
Maddy summarySB 28 requires state agencies and institutions (like the University System of Maryland and Maryland Environmental Service) to use a neutral third-party arbitrator from the American Arbitration Association's panel when collective bargaining reaches an impasse. It mandates that budget bills include all necessary funds to implement agreements reached through bargaining, including memoranda of understanding (MOUs) covering employee terms and conditions. The bill makes the arbitrator's recommendations advisory (not binding) and sets deadlines for negotiations to conclude by September 30. This directly affects state employees represented by exclusive bargaining units and ensures funding for negotiated terms is included in annual budgets.
Maddy summarySB 403 exempts sales tax on in-person book fairs held at Maryland elementary and secondary schools. It applies to sales by schools, parent-teacher organizations (PTOs), or other nonprofit groups operating these events on school premises. The exemption covers sales where students, staff, or PTO members act as agents for vendors, with all net proceeds used solely for the school's educational benefit. This bill adds a new tax exemption provision (Section 11-204(b)(9)) to Maryland’s tax code, effective July 1, 2026.