SB 262 expands Maryland's income tax deduction for teachers by adding prekindergarten teachers to the list of eligible educators who can deduct up to $250 annually for unreimbursed classroom supply expenses. The bill amends tax code sections to include prekindergarten classroom teachers employed full-time in state programs as "eligible teachers," alongside existing K-12 teachers. This deduction applies only to supplies used by students or for teaching preparation, and excludes expenses already deducted federally. The change takes effect for taxable years beginning after December 31, 2025.
SB 961 modifies Maryland's tax credit for hunters donating processed deer meat. It removes the previous $300 annual limit on the credit, allowing hunters to claim the full credit for eligible expenses without the cap. The bill maintains a $75 per deer processing expense limit and requires donations to go to IRS 501(c)(3) organizations. Hunters must still comply with hunting laws, and donation programs must report donor information to the Comptroller annually. The change takes effect July 1, 2026.
SB 980 modifies Maryland's property tax credit for disabled veterans and surviving spouses by adjusting the required disability rating thresholds. It lowers the minimum rating for the 50% credit from 75% to 70% and for the 25% credit from 74% to 69%, expanding eligibility without changing existing income limits ($100,000 for single filers, $200,000 for joint filers). The bill applies to veterans or surviving spouses owning a dwelling house who meet the revised disability criteria. This change takes effect for taxable years beginning after June 30, 2026.
SB 247 converts Maryland's Biotechnology Investment Incentive Tax Credit into a direct grant program administered by the Department of Commerce. It replaces tax credits with cash grants for qualifying biotechnology companies engaged in research, development, or commercialization of biological technologies. The bill requires the Department to disburse grants within a specified timeframe and allows recipients to deduct these grants from their Maryland income tax for the same year. This change shifts the incentive from tax savings to immediate funding, directly affecting eligible biotech firms in Maryland.
SB 328 amends Maryland’s property tax credit for disabled or fallen public safety officers by expanding eligibility. It adds disabled officers who die regardless of cause (not just duty-related deaths) to the definition of "fallen public safety officer," and removes the requirement that a dwelling must have been acquired within 10 years of the disability or death. The bill also allows the tax credit amount for new dwellings to match the original credit for a previous dwelling, and authorizes local governments to set their own acquisition timelines or eligibility limits. This directly affects disabled officers, their surviving spouses, and cohabitants who own qualifying homes, as well as county/municipal tax administrators.
HB 653 increases Maryland's tax deduction for retirement income earned by retired public safety employees, including correctional officers, law enforcement officers, firefighters, and emergency medical personnel. It phases in a gradual increase in the deductible amount from $15,000 to $20,000 over five years, starting with $15,000 for 2025-2026 tax years and rising by $1,000 annually until reaching $20,000 by 2029-2030. This deduction reduces taxable income for eligible retirees aged 55+ who receive retirement income tied to their public safety service. The changes take effect July 1, 2026, as part of Maryland's income tax code.
HB 694 modifies Maryland's income tax calculation by excluding certain foreign earned income from the state tax addition. Specifically, it removes the requirement to include income exempt from federal tax under IRS Section 911 (for overseas workers) when calculating Maryland adjusted gross income. This change directly affects Maryland residents who work abroad and qualify for the federal foreign earned income exclusion. The bill takes effect July 1, 2026, for tax years beginning after December 31, 2025.
This is a procedural budget bill (SB 282) that allocates $859 million in state funds for Maryland's fiscal year 2027 (July 1, 2026-June 30, 2027). It directly funds state agencies including the judiciary (courts, public defender office, and legal services), legislative operations, and administrative offices. The total includes $771 million in general fund appropriations, $86 million in special fund appropriations, and $1.4 million in federal funds. This bill establishes the baseline funding for state operations but does not create new policies or affect citizens directly.
HB 888 expands Washington County's property tax credit program for disabled veterans to include members of the National Oceanic and Atmospheric Administration (NOAA) and Public Health Service (PHS) who meet the same disability and service criteria as military veterans. The bill amends existing law to add these federal service members to the definition of "disabled veteran," allowing them to qualify for a credit equal to their VA disability rating percentage on their primary residence. This change directly affects eligible NOAA and PHS members who are disabled veterans under federal standards, as well as their surviving spouses who meet ownership and residency requirements. The credit applies to property tax on the dwelling house owned by qualifying individuals, effective June 1, 2026.
HB 1059 requires Maryland's State Department of Education to evaluate specific Asian American history training programs from seven approved organizations (including the Smithsonian and Asian American Education Project) for inclusion in its teacher professional development program. It creates a grant program providing up to $2,000 per teacher to cover costs for these trainings and up to $1,000 annually per school library to purchase age-appropriate books and resources on Asian American and Pacific Islander history. The bill mandates annual state funding of $500,000 starting in fiscal year 2028 to support these grants. The bill directly affects Maryland public school educators and school libraries by expanding access to culturally specific professional development and learning materials.
