This Maryland bill allows taxpayers to subtract up to $1,000 from their state income tax when donating food or cash specifically designated for food purchases to qualified charitable organizations. The law defines eligible recipients as food banks, homeless shelters, domestic violence shelters, religious groups, and other registered charities that provide free food to people in need. To claim this benefit, taxpayers must list the recipient organization's name and provide proof of the donation's value on their income tax return. The Comptroller will create regulations to establish registration criteria for these organizations, and the bill includes a requirement for a report by January 1, 2029, on whether donations have increased since the law took effect. The provision applies to taxable years beginning after December 31, 2025, and automatically expires on June 30, 2029.
HB 935 requires Maryland to establish a dedicated prerelease facility for female incarcerated individuals, directly affecting women eligible for prerelease programs at the Maryland Correctional Institution for Women. The bill mandates a separate facility meeting specific criteria: at least 3 acres, not within 1 mile of other prisons, and designed to house 1.25 times the 2024 prerelease-eligible population. It requires the Department of Public Safety and Correctional Services to provide comprehensive rehabilitative services (including gender-responsive programming) and report progress to legislative committees by a specified deadline. The facility must operate by June 1, 2023, with the Department of General Services directing procurement for its construction.
SB 639 amends Maryland law to authorize sports wagering on historical horse races by expanding the definition of "sporting event" to include them. This change allows licensed sports wagering facilities (like casinos or racetracks with existing licenses) to accept bets on historical races under specific rules, while excluding high school events and fantasy competitions. Proceeds from these wagers would follow the same distribution rules as other sports wagering, funding the Purse Dedication Account for horse racing. The bill directly affects licensed wagering operators and the State Racing Commission, which oversees the program. It requires voter approval via referendum before taking effect.
HB 779 requires state and local projects funded with state money (at a specified cost threshold) to follow new riverine siting and design criteria aimed at reducing flood risks from rivers. It directs the Coast Smart Council to establish these criteria by specific dates and review them periodically, with updates under certain conditions. The bill creates a new "Part VII" in Maryland law specifically for riverine criteria, separate from existing coastal flooding rules. This applies directly to public infrastructure projects like roads, buildings, or utilities financed with state funds, focusing on resilience against river flooding.
SB 576 allows cooperative housing corporations and condominiums in Maryland to use their reserve funds for emergency repairs beyond the original purpose, such as urgent structural or safety issues. It requires that any emergency funds be repaid within five years and approved by at least two-thirds of members or unit owners in good standing. The bill does not change existing reserve funding methods (like component or cash flow planning) but adds a clear emergency exception to the rules. This directly affects residents and boards of co-ops and condos by providing flexibility during crises while maintaining financial accountability.
This bill authorizes the Maryland Stadium Authority to finance and construct the Charles County Sports and Wellness Center. It permits the Authority to acquire the center's site, establish a continuing fund for project financing, and secure a written agreement to transfer ownership to Charles County upon completion. The legislation directly affects Charles County (as the future owner) and the Maryland Stadium Authority (as the project manager). The bill updates state law to include this center in the Authority's responsibilities for similar facilities like convention centers and sports venues.
HB 835 repeals Maryland’s authority to issue no-knock search warrants and establishes new procedures for all search warrants. It requires law enforcement to provide written justification for any warrant request, including evidence supporting the need for no notice, details on why less invasive methods weren’t used, and specific information about occupants (including disabilities or pets). Warrants must now be executed between 8 a.m. and 7 p.m. unless exigent circumstances exist, and officers must have completed specialized breach-entry training. This bill directly affects law enforcement agencies when obtaining warrants and impacts residents whose properties may be searched. The changes aim to increase transparency and safety during warrant executions.
HB 806 creates a formal certification process for facilities conducting vehicle emissions inspections in Maryland. It requires the Motor Vehicle Administration and Environment Secretary to establish application rules and standards to certify these facilities, replacing previous provisions. The bill directly affects auto repair shops and inspection stations seeking to legally perform emissions tests under the state program. Key provisions include defining "Certified Emissions Inspection Facility" and mandating that all such facilities must meet the new certification requirements. This changes how facilities qualify to operate, without altering emissions standards or testing procedures themselves.
HB 880 modifies Maryland's income tax code to decouple from recent federal changes affecting depreciation deductions and business interest expenses. It directly affects Maryland taxpayers (individuals and businesses) who claim these deductions by requiring them to use pre-2003 depreciation rules and pre-July 2025 interest deduction rules instead of current federal allowances. Key provisions include excluding certain federal adjustments to §179 depreciation limits, applying older rules to heavy-duty SUVs, and exempting manufacturing entities from these changes if property was placed in service after 2018. The bill takes effect for taxable years beginning after December 31, 2025, ensuring Maryland tax calculations differ from federal updates on these specific deductions.
HB 926 modifies Maryland's income tax code to adjust how itemized deductions are calculated for certain taxpayers. It requires individuals who itemize deductions to further reduce their Maryland itemized deductions by either the amount of real property taxes paid (capped at $10,000) or $10,000, for tax years 2025 through 2029. This applies to Maryland taxpayers who claim federal itemized deductions, including homeowners who deduct property taxes. The bill also maintains a separate phase-out for high-income earners (exceeding $100,000 single/$200,000 married) where deductions are reduced by 7.5% of the excess AGI. The changes take effect July 1, 2026.
HB 930 modifies Maryland’s income tax code to decouple from federal changes affecting education expenses. It prohibits the Governor from joining a federal tax credit program for elementary/secondary education scholarships and adjusts how employer contributions to education accounts (like Maryland’s Prepaid College Trust or College Investment Plans) are treated. Specifically, it adds tax on unused distributions from these accounts if not used for qualified education expenses, while excluding contributions and qualified distributions from taxable income. This directly affects Maryland residents using these education savings accounts and ensures state tax rules differ from federal law.
HB 801 modifies Maryland's income tax rules by requiring taxpayers to add back certain amounts excluded from federal income tax. Specifically, it adds back gains from qualified small business stock sales (excluded under federal law) and fines/penalties exceeding $50,000 that were deducted as business expenses (excluding taxes paid for violations). The bill also adjusts depreciation calculations for businesses, particularly removing special treatment for manufacturing entities placing property in service after 2018. These changes directly affect Maryland businesses and individuals with qualifying stock sales, significant compliance costs, or specific depreciation deductions.
