This bill establishes the Maryland Advanced Manufacturing Grant Program within the Maryland Technology Development Corporation to support companies specializing in regenerative medicine and other advanced manufacturing sectors. The program will provide grants that recipients can use exclusively for acquiring or renovating manufacturing space, improving infrastructure, and purchasing necessary equipment. A dedicated fund will be created to hold grant money, with interest earnings credited back to the fund rather than the state's general fund. The Corporation will work with the Maryland Stem Cell Research Commission to set eligibility criteria, application procedures, and award amounts, with the program taking effect on July 1, 2026.
This bill allows Maryland estates to transfer qualified agricultural property (farmland used primarily for farming) to a limited liability company (LLC) without triggering estate tax recapture under specific conditions. It modifies the estate tax exclusion to allow up to $5 million of qualified agricultural property value to be excluded from taxation when passed to a "qualified recipient" (a farmer continuing farm use). Crucially, if the property is transferred to an LLC owned solely by qualified recipients and remains used for farming for at least 10 years after the decedent's death, it avoids the standard 10-year recapture rule that would otherwise apply if farming stopped. The provision applies to estates of individuals dying after June 30, 2026, directly affecting farm owners who use LLC structures to manage inherited agricultural property.
HB 898, the DECADE Act, reorganizes Maryland's economic development programs to streamline administration and expand incentives. It redesignates the Economic Development Opportunities Program Account as the "Strategic Closing Fund" under the Department of Commerce, alters eligibility and calculation rules for tax credits (including Job Creation, R&D, and film production credits), and extends the Build Our Future Grant Pilot Program. The bill allows pass-through entities to allocate tax credits to members and removes limits on film production tax credit certificates. These changes directly affect businesses, investors, and film producers seeking state economic development incentives.
SB 312 increases annual salaries for Maryland's four constitutional officers: the Comptroller, Treasurer, Attorney General, and Secretary of State. The bill raises their base salaries by $10,000-$15,000 starting in 2027, with step increases over each term (e.g., Comptroller's first-year salary rises from $165,000 to $175,000). These changes apply to terms beginning after October 1, 2026, and do not affect current officeholders serving terms that started before this date. The bill amends specific sections of Maryland law to implement these salary adjustments.
HB 625 shifts responsibility for collecting fees from research facilities to the Maryland Department of Agriculture, replacing the current system under the Department of Health. It requires facilities submitting USDA Form 7023 (for animal testing) to pay annual contributions based on animal count: $5,000 for ≤100 animals, $10,000 for 101-500, $55,000 for 501-5,000, and $75,000 for over 5,000. Funds collected will support the Human-Relevant Research Fund established under Maryland’s Economic Development Article. The bill repeals existing health code provisions and creates new agriculture code sections for this fee structure, effective October 2026.
SB 828 authorizes Maryland's Central Collection Unit (CCU) to collect delinquent federal funds owed to the state, including placing liens on federal property within Maryland and directing the Comptroller to withhold state payments to the federal government. It requires the Board of Public Works to determine if the federal government is delinquent in paying funds owed to Maryland, triggering these enforcement actions. The bill amends Maryland law to specify that the CCU may collect up to the full amount of delinquent federal funds, and mandates that the Comptroller withhold state payments when the CCU refers such funds. This establishes a formal process for enforcing federal payment obligations to the state.
SB 519 delays Maryland's Earned Income Tax Credit Assistance Program implementation until 2029, instead of 2024. It requires the Comptroller's Office to study outreach efforts by December 31, 2030, to help low-income residents claim the credit they qualify for but often miss. The bill also directs the Department of Service and Civic Innovation to recommend ways to assist low-income residents in claiming tax credits. This legislation postpones the program's start date while mandating studies to improve future outreach and participation.
HB 933 simplifies sales tax collection for businesses purchasing digital codes, digital products, or taxable services used across multiple locations. It allows vendors to accept a "fully completed" certificate (requiring basic business details like names, addresses, and registration numbers) without needing Comptroller approval, relieving vendors from collecting tax on those transactions. The certificate remains valid for all future sales of qualifying digital products/services to the same buyer until revoked in writing. This applies retroactively to past transactions, streamlining tax compliance for businesses operating across jurisdictions or reselling digital goods.
SB 644 simplifies tax collection for digital products and services used across multiple jurisdictions. It allows businesses (buyers) to submit a standardized certificate to vendors confirming that digital codes, products, or taxable services will be used in more than one taxing area or resold to affiliated entities. Once vendors receive a properly completed certificate, they are exempt from collecting, paying, or remitting sales tax for those transactions, and the certificate remains valid for future sales with the same buyer. The bill applies retroactively and eliminates the need for vendors to seek prior approval from the Comptroller for these certificates.
HB 250 authorizes Maryland's Department of the Environment to impose administrative penalties for violations of water appropriation, dam safety, and wetlands rules. It directly affects businesses, developers, and dam operators who breach these regulations. Key provisions include setting penalties up to $5,000 per violation (capped at $100,000 total), requiring consideration of factors like environmental harm and willfulness, and mandating that collected penalties fund the Maryland Clean Water Fund (except for dam safety cases, which go to a repair fund). The bill also streamlines enforcement by allowing the Department to issue immediate corrective orders and hold expedited hearings for urgent threats.
