Sen. Cory McCray

Maddy summarySB 440 extends the expiration date of Maryland's theatrical production tax credit from 2027 to 2032. This credit allows theater producers to claim a refundable tax credit against state income tax for qualifying production costs within the state. The bill amends existing law (Chapter 258 and 259 of the 2022 Acts) to change the sunset date from June 30, 2027, to June 30, 2032, without requiring further legislative action. It directly affects theater companies and productions that meet the credit's eligibility criteria in Maryland.

Maddy summarySB 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.

Maddy summarySB 7 repeals the expiration date for the Douglas J. J. Peters Veterans of the Afghanistan and Iraq Conflicts Scholarship, removing the June 30, 2030 cutoff that previously prevented new awards after that date. This change allows the scholarship to be awarded indefinitely to eligible veterans, active service members, or their dependents who meet Maryland residency and educational requirements. The bill also removes restrictions on renewing scholarships for recipients who received their initial award before 2030. The scholarship covers up to 50% of tuition, fees, and room/board at Maryland public universities, requiring a 2.5 GPA and 5 years of full-time study. It takes effect July 1, 2026.

Maddy summarySB 247 converts Maryland's Biotechnology Investment Incentive Tax Credit into a direct grant program administered by the Department of Commerce. It replaces tax credits with cash grants for qualifying biotechnology companies engaged in research, development, or commercialization of biological technologies. The bill requires the Department to disburse grants within a specified timeframe and allows recipients to deduct these grants from their Maryland income tax for the same year. This change shifts the incentive from tax savings to immediate funding, directly affecting eligible biotech firms in Maryland.

Maddy summarySB 328 amends Maryland’s property tax credit for disabled or fallen public safety officers by expanding eligibility. It adds disabled officers who die regardless of cause (not just duty-related deaths) to the definition of "fallen public safety officer," and removes the requirement that a dwelling must have been acquired within 10 years of the disability or death. The bill also allows the tax credit amount for new dwellings to match the original credit for a previous dwelling, and authorizes local governments to set their own acquisition timelines or eligibility limits. This directly affects disabled officers, their surviving spouses, and cohabitants who own qualifying homes, as well as county/municipal tax administrators.

Maddy summarySB 287 allows local governments in Maryland to designate *noncontiguous* blighted areas as development districts for tax increment financing (TIF). This means communities can now use TIF tools for economic development projects in disconnected land parcels (like separate lots in a blighted neighborhood) that were previously ineligible under the law. The bill amends Maryland’s Economic Development Code to explicitly include "noncontiguous" areas in the definition of "development district" and updates related sections to permit this designation. It directly affects counties, cities, and other local governments seeking to revitalize fragmented blighted areas through TIF. The change takes effect October 1, 2026.

Maddy summarySB 983 removes a rule requiring objections to new academic programs to be limited to graduate programs. It allows Maryland's Higher Education Commission or institutions to object to *any* new program (including undergraduate) if it conflicts with an institution's mission, fails to meet regional needs, causes harmful duplication, or violates equal opportunity laws. The bill directly affects public and private colleges/universities in Maryland and the state's higher education oversight body. It changes the objection process by eliminating the "graduate program" requirement in existing law while keeping the four existing grounds for objections intact. The change takes effect July 1, 2026.

Maddy summarySB 764 establishes a minimum wage of $25.00 per hour for education support professionals in Maryland public schools, effective July 1, 2028. It directly affects county boards of education (which must pay this wage) and noncertificated school staff in non-supervisory bargaining units, such as aides, secretaries, and maintenance workers. The bill requires the State Department of Education to report by December 1, 2026, on the cost of implementing this wage, broken down by school system. It does not change current wages but mandates a new hourly rate for these positions starting in 2028.

Maddy summarySB 9 establishes an annual tax-free day on November 11 (Veterans Day) in Maryland starting in 2026. It exempts sales tax on items costing less than $2,000 purchased by veterans, provided they show valid ID (like a driver's license or government ID) indicating veteran status. The Comptroller may suspend this tax-free day at their sole discretion. The law takes effect July 1, 2026, directly benefiting eligible veterans making qualifying purchases.

Maddy summarySB 356 creates a $1,000 refundable state income tax credit for Maryland parents who experience a stillbirth, as documented by a certified birth certificate or fetal death certificate issued under Maryland law or equivalent from another state. The credit can be claimed in the tax year the stillbirth occurred, and if it exceeds the parent's state income tax liability, they receive a cash refund for the difference. This policy directly affects eligible Maryland parents of stillborn children, providing financial relief tied to the year of the stillbirth. The credit applies to all taxable years beginning after December 31, 2026, and takes effect July 1, 2026.