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.
SB 28 requires state agencies and institutions (like the University System of Maryland and Maryland Environmental Service) to use a neutral third-party arbitrator from the American Arbitration Association's panel when collective bargaining reaches an impasse. It mandates that budget bills include all necessary funds to implement agreements reached through bargaining, including memoranda of understanding (MOUs) covering employee terms and conditions. The bill makes the arbitrator's recommendations advisory (not binding) and sets deadlines for negotiations to conclude by September 30. This directly affects state employees represented by exclusive bargaining units and ensures funding for negotiated terms is included in annual budgets.
HB 1232 allows developers to avoid Baltimore City property taxes for new or renovated commercial or multifamily projects in the Downtown RISE District (specifically wards 4, 21, and 22 precincts) by entering a payment-in-lieu-of-taxes agreement with the city. To qualify, the project must include at least one facility like a hotel, office building, or retail space, and the city must first confirm the project’s financial necessity through an economic analysis. Developers must apply for the agreement by June 30, 2036, with building permits secured and financing conditions met. The city must annually report job creation, estimated tax impacts, and other economic benefits to city council and the state legislature. The bill takes effect July 1, 2026.
HB 254 creates a new Resilience Through Restoration Capital Grant Fund within Maryland's Department of Natural Resources to provide grants for nature-based projects that reduce climate vulnerabilities and strengthen community resilience. The fund supports state agencies, local governments, and nonprofits in planning, designing, and implementing projects like wetland restoration, green infrastructure, and shoreline protection. The bill requires the Department to develop community participation guidelines, a public website with planning tools, and training by October 2027, while mandating that funded projects incorporate community input and dedicate at least 3% of funds to adaptive management. All interest earnings from the fund must be reinvested, and grants must specifically address climate hazards like flooding and sea-level rise.
SB 344 extends the deadline for community solar energy systems to receive Public Service Commission approval, allowing land used by these systems to qualify for agricultural property tax assessment. Specifically, it changes the requirement from approval "on or before December 31, 2025" to "on or before December 31, 2030" for systems placed in service after June 30, 2022. This directly affects community solar developers and landowners seeking agricultural tax treatment for solar installations. The bill amends Maryland's property tax code to maintain eligibility for agricultural assessment without altering the core criteria for qualifying land use. The change takes effect June 1, 2026, applying to all taxable years beginning after June 30, 2026.
HB 343 requires housing development projects receiving state funding to offer HUD-certified housing counseling services to prospective residents. It mandates that these services must be provided by counselors employed by an agency approved by the U.S. Department of Housing and Urban Development (HUD). The bill also requires the Governor to appropriate $200,000 annually starting in fiscal year 2028 for community development organizations to partner with approved housing counseling agencies. This directly affects developers receiving state housing funds and prospective residents of subsidized housing projects.
HB 472 extends the expiration date for Maryland's theatrical production tax credit from 2027 to 2032. This credit allows theater producers to claim a reduction on their state income tax for qualifying production costs. The bill directly affects film and theater producers in Maryland who currently qualify for the credit. It modifies existing law (from 2022) to extend the credit's validity period by five additional years, ensuring the program remains active through 2032 without requiring new legislative action.