HB 652 creates a property tax credit for first-time homebuyers in Maryland. It defines a "first-time homebuyer" as a Maryland resident who has never owned a dwelling in any state. The bill changes how the taxable assessment is calculated for this credit: for the first year a first-time homebuyer owns a home, the credit uses the previous owner's assessment (adjusted for revaluation) instead of the new owner's current assessment. This directly affects eligible first-time homebuyers by lowering their initial property tax burden. The change applies to all taxable years beginning after June 30, 2026.
HB 644 amends Maryland's property tax law to simplify the application process for surviving spouses of disabled veterans seeking a property tax exemption on their primary residence. The bill updates the required documentation, allowing surviving spouses to submit either a VA disability certification or a VA rating decision (including the effective date) instead of previous, more complex forms. This change directly affects unmarried surviving spouses of veterans who were honorably discharged with a 100% service-connected disability, ensuring they can more easily qualify for the exemption on their current home or a newly acquired home meeting specific conditions. The exemption remains tied to the property's use as a primary residence and the veteran's qualifying disability status.
HB 641 establishes a three-county pilot program to test curbside voting in Maryland, directly affecting voters with mobility challenges and local election officials implementing the program. The bill requires the State Board to select one county each with small, medium, and large voter populations to test curbside voting at designated locations outside early voting centers or polling places. Key provisions mandate that locations must prioritize accessibility for historically disenfranchised communities, proximity to voters, and public transportation access, while ensuring ballot secrecy and allowing voters to complete ballots without assistance unless requested. The pilot program requires voting systems to accommodate curbside voting and specifies that election officials must set boundaries to prevent campaigning near curbside locations. This pilot will run during early voting and election days at designated sites, with implementation starting at least six months before each statewide primary election.
SB 470 modifies regulations for naturopathic doctors in Maryland. It expands their scope of practice to allow prescribing certain controlled dangerous substances (previously restricted), renames the Naturopathic Doctors Formulary Council to focus specifically on controlled substances, and requires naturopathic doctors to report professional liability insurance details to the State Board of Physicians. The bill also updates license renewal requirements, adds new patient notification rules about insurance, and changes disciplinary grounds. These changes directly affect licensed naturopathic doctors practicing in Maryland under the State Board of Physicians.
HB 707 modifies Maryland's income tax rules to allow residents aged 65+ or disabled individuals (or their spouses) to subtract a larger portion of retirement income from taxable income. Starting in 2026, it increases the subtraction from 30% to 60% and eventually to 100% of retirement income from qualified plans (like 401(k)s or IRAs) for tax years beginning after 2025. It also clarifies that military or public safety retirement income already used for other tax subtractions cannot be double-counted. Special rules apply to retired forest/park/rangers, limiting the subtraction to $15,000 of their specific retirement income unless they or their spouse are disabled or over 65. The changes take effect July 1, 2026, for all applicable tax years.
HB 736 establishes a new tax rate for ready-to-drink cocktails in Maryland, setting it at 60 cents per gallon (or 15.85 cents per liter) - significantly lower than the $1.50 per gallon rate for regular distilled spirits. The bill defines "ready-to-drink cocktails" as pre-mixed beverages containing distilled spirits (up to 12% alcohol by volume) in containers under 16 ounces, directly affecting manufacturers, distributors, and retailers selling these products. It modifies existing tax code sections to create this separate rate category, while maintaining standard tax rates for other alcoholic beverages like wine and beer. The law takes effect July 1, 2026.
HB 729 removes two requirements for a sales tax exemption on precious metal bullion or coins. Currently, the exemption only applies if the sale price exceeds $1,000 and occurs at the Baltimore Convention Center. This bill repeals both conditions, making the exemption available for all qualifying sales regardless of price or location. It specifically defines "precious metal bullion or coins" to exclude jewelry and art, ensuring the exemption applies only to investment-grade metal products. The change takes effect July 1, 2026.
SB 460 requires Maryland's State Department of Assessments and Taxation to create and maintain a database of geographic images (including maps and aerial photos) for property appraisal. It mandates that counties and Baltimore City reimburse the state for these costs - 100% for the first $1 million and 50% for amounts exceeding that - under Section 2-106(b)(2). The bill also directs the Department to develop privacy policies protecting individuals' identities in captured images (Section 2-210(a)(3)), effective June 1, 2026. This directly affects local governments through reimbursement obligations and state agencies through new data management requirements.
HB 708 requires all Maryland municipalities to mandate voter registration for local elections and prohibits non-U.S. citizens from registering to vote in municipal elections. It repeals existing provisions that allowed some municipalities to skip registration requirements and adds new Section 4-108.6 to state law, explicitly stating that municipalities must require registration and that only U.S. citizens may register. The bill directly affects all Maryland cities and towns (municipalities) and non-citizen residents seeking to vote in local elections. It applies solely to municipal elections, not state or federal elections.
SB 488 requires retirement community providers to include governing documents (like bylaws) in applications and disclosure statements provided to prospective residents. It changes how resident representatives ("subscriber members") are selected by allowing resident associations - rather than the governing body - to choose regular and alternate members. The bill repeals previous requirements that subscriber members be selected based on specific standards. These changes aim to increase transparency and resident input in retirement community governance, directly affecting providers and residents in Maryland's continuing care facilities.
HB 690, the "Economic Competitiveness Act of 2026," lowers Maryland's corporate income tax rate gradually over several years. It directly affects corporations doing business in Maryland that pay state corporate income tax. The bill reduces the rate from 8.25% (for tax years 2026-2027) to 7.75% (2027-2028), then to 7.25% (2028-2029), 6.75% (2029-2030), and finally to 6.25% starting in 2030. The changes take effect July 1, 2026, as specified in the bill's provisions.
This bill establishes a three-year pilot program to create a statewide network of free financial empowerment centers across Maryland, targeting residents seeking assistance with personal financial management. Each center will provide one-on-one counseling on increasing savings, reducing debt, accessing banking services, and improving credit scores, with materials available in English, Spanish, and other required languages. The Comptroller’s Office will administer the program, requiring counselors to complete training meeting established standards, and the state will fund it through budget appropriations for fiscal years 2028 and 2029. The program will run from October 1, 2026, through September 30, 2029, after which it will automatically end without further legislative action.
