Income Tax Credit - Venison Donation

This Maryland bill creates a state income tax credit of up to $300 for individuals who harvest an antlerless deer and donate the meat to a qualified nonprofit organization. To qualify, hunters must follow state laws and donate the processed meat to a 501(c)(3) venison donation program, with the credit amount potentially increasing to $600 if the deer was harvested under a specific management permit. The legislation also establishes a liability shield for donors and recipients of the food and requires donation programs to report donor names and deer counts to the state comptroller annually. This five-year program, effective from July 1, 2024, is designed to encourage the donation of venison to food banks and similar organizations while providing a financial incentive to hunters.