Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)

HB 634 establishes Maryland's "Income Tax Reconciliation Program" (also known as the Maryland Fair Taxation for Justice-Involved Individuals Act) to help certain formerly incarcerated individuals. It directly affects people convicted of crimes with 6-10 year prison sentences who were incarcerated during specific taxable years (2025-2029) and have unpaid state income tax. The bill requires the Comptroller to create payment plans allowing these individuals to pay overdue taxes over up to 10 years while waiving all accrued interest and penalties. It also mandates the Comptroller, with correctional services, to run an awareness campaign and report annually on the program's impact.