Budget & Taxes

signed · Maryland · Senate May 26, 2026

SB 30: Baltimore County - Property Tax Credit - Fraternal Order of Police Lodge 34

SB 30 would authorize Baltimore County's governing body to grant a 100% property tax credit against county taxes for real property owned by the Fraternal Order of Police Lodge 34 at 730 Wampler Road, Middle River. This credit would eliminate the full county property tax liability for that specific property. The bill applies only to taxable years beginning after June 30, 2026, and takes effect June 1, 2026. It directly affects Baltimore County (through its tax policy) and the Fraternal Order of Police Lodge 34 (as the beneficiary of the credit).

Topics ✗ Budget & TaxesOpposes Budget & TaxesTargets specific entity for full tax exemption, reducing county revenue without broad fiscal justification or public benefit.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · House of Delegates May 26, 2026

HB 571: Nonprofit Housing Corporations - Taxes and Special Assessments Exemptions - Alterations

HB 571 expands tax exemptions and judgment protections for nonprofit housing corporations in Maryland. It exempts real property used for housing eligible income residents (owned directly or through subsidiaries) from state and local taxes/special assessments, and prohibits court seizures of such property for unpaid debts. The bill defines "nonprofit housing corporation" as entities meeting specific IRS 501(c)(3) and housing purpose criteria, clarifying that subsidiary-owned properties qualify for these benefits. It directly affects nonprofit housing organizations providing affordable housing, ensuring their properties used for eligible residents remain tax-exempt and shielded from enforcement actions. The changes take effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax exemptions for nonprofit housing serving low-income residents, providing tax relief aligned with supporting affordable housing programs.95% confidence ✓ HousingSupports HousingExpands tax exemptions and judgment protections for nonprofit housing corporations serving eligible income residents, reducing costs to advance affordable housing development.95% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

signed · Maryland · House of Delegates May 26, 2026

HB 548: Land Use - Permitting - Development Rights (Maryland Housing Certainty Act)

HB 548, the Maryland Housing Certainty Act, requires local governments to approve housing development projects based solely on land-use laws and regulations in effect when a developer submits a "substantially complete" application. It grants developers "vested rights" to build under those original rules for a set period, protecting projects from future regulatory changes. The bill also prohibits localities from collecting development excise taxes or impact fees until a project is fully completed. This directly affects housing developers and local planning authorities across Maryland, streamlining approvals for new housing while limiting fee collection during construction.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProhibits local development fees/taxes until project completion, restricting local tax revenue collection during construction.85% confidence ✓ HousingSupports HousingStreamlines housing development via vested rights, reducing regulatory barriers to increase housing supply85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · Senate May 12, 2026

SB 704: Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates estate tax exclusion for high-value agricultural properties, reducing tax burden for wealthy landowners, aligning with 'tax breaks primarily for wealthy' indicator.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · Senate Apr 28, 2026

SB 519: Earned Income Tax Credit - Assistance Program Implementation Delay and Study

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesDelays EITC implementation until 2029, restricting immediate tax relief for low-income residents instead of advancing the credit program.85% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · House of Delegates Apr 28, 2026

HB 933: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill reduces state tax revenue by exempting digital transactions from sales tax collection, weakening tax collection efforts without requiring Comptroller approval.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

signed · Maryland · Senate Apr 28, 2026

SB 644: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts digital transactions from sales tax collection, reducing state tax revenue and weakening tax collection mechanisms.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

passed both · Maryland · House of Delegates Apr 13, 2026

HB 139: Sales and Use Tax - Tax-Free Day - Veterans' Day

HB 139 establishes an annual tax-free day on November 11 (Veterans Day) starting in 2026, allowing veterans to purchase items under $2,000 without paying Maryland's sales tax. To qualify, veterans must show a driver's license or ID card noting veteran status at the point of sale. The Comptroller can suspend the tax-free day at their discretion. This law directly affects veterans shopping for qualifying items on Veterans Day, creating a temporary sales tax exemption with specific verification requirements.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill creates temporary sales tax exemption for veterans, reducing state revenue and weakening tax base during the tax-free day.90% confidence ✓ VeteransSupports VeteransTax-free shopping on Veterans Day provides direct financial benefit to veterans, recognizing service through reduced costs on qualifying items.95% confidence | Rep's Stance ✓ Voted Yes ✗ Opposes Budget & Taxes

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passed · Maryland · Senate Mar 23, 2026

SB 520: Property Tax - Charter Counties - Application of County Tax Limitation on Public Safety Budget

SB 520 allows charter counties in Maryland to set property tax rates above their charter limits - via simple majority vote - to fund public safety budgets (like police and fire services). It requires that any excess tax revenue collected beyond the charter limit must be allocated solely to public safety, not other county programs. The bill applies only to charter counties (e.g., Baltimore County) and mandates annual reporting to the Governor and legislature on tax rates and revenue usage. This changes existing tax rules by creating a specific exemption for public safety funding while maintaining other budget constraints.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables increased property tax revenue allocation specifically for public safety budgets, advancing funding for essential services under fiscal management.95% confidence ✓ Criminal JusticeSupports Criminal JusticeDirectly funds public safety (police/fire) via property tax increases with dedicated allocation, advancing law enforcement resources under criminal justice.90% confidence | Rep's Stance ✗ Voted No ✗ Opposes Budget & Taxes

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