This bill requires county school boards in Maryland to conduct a financial audit before reappointing a county superintendent of schools, ensuring the district's financial management is evaluated for effectiveness and efficiency. The audit must be completed by the Office of Legislative Audits or an independent certified public accountant during the final year of the superintendent's term, with results submitted to the State Superintendent of Schools and made public. This provision applies to all county school systems except Baltimore City and Prince George's County, which already have different appointment procedures. The bill also maintains existing requirements that superintendents must have a college degree and two years of graduate work in public school administration to be eligible for appointment or reappointment.
This bill requires recipients of Maryland state and local government funding to report annually to the Comptroller on how they use those funds, including details about any contractors or subcontractors they hire. Entities receiving payments for providing goods or services must also include this information on their income tax returns, such as the number of employees, work locations, and whether contractors are certified minority businesses. The Comptroller will then compile this data and submit a summary report to the General Assembly each year, showing the percentage of in-state versus out-of-state contractors, average employee counts, and the share of minority business enterprises. These reporting requirements apply to state, county, and municipal government units as well as individuals and corporations that receive public funding.
This Maryland bill allows taxpayers to subtract up to $1,000 from their state income tax when donating food or cash specifically designated for food purchases to qualified charitable organizations. The law defines eligible recipients as food banks, homeless shelters, domestic violence shelters, religious groups, and other registered charities that provide free food to people in need. To claim this benefit, taxpayers must list the recipient organization's name and provide proof of the donation's value on their income tax return. The Comptroller will create regulations to establish registration criteria for these organizations, and the bill includes a requirement for a report by January 1, 2029, on whether donations have increased since the law took effect. The provision applies to taxable years beginning after December 31, 2025, and automatically expires on June 30, 2029.
This bill allows Maryland General Assembly members to use campaign funds or receive state reimbursement for home security system expenses at their primary residence. Under the new provisions, members can request up to $1,000 per term of office for costs related to acquiring, installing, maintaining, or upgrading security systems, with limits of one reimbursement per election cycle. Members must submit proof of completed work to their campaign finance entity or the General Assembly, and the State Board retains the authority to audit these disbursements. The legislation also clarifies that these reimbursements are not considered campaign expenditures for election law purposes.
HB 1188 imposes an excise tax on the acquisition and excess ownership of single-family residences in Maryland by certain entities (like large investment firms or hedge funds, as referenced in the bill's title). The tax revenue will fund the Down Payment and Settlement Expense Loan Program, which provides financing for down payments and settlement costs to help eligible homebuyers purchase homes. The bill creates a new "Excess Ownership of Single-Family Residences Excise Tax" under Maryland's tax code, with the Comptroller distributing tax revenue to the program fund after covering administrative costs. This policy directly affects entities owning multiple single-family homes in Maryland and redirects tax revenue to support first-time homebuyers.
SB 935 creates a new $1,000 annual income tax deduction for Maryland taxpayers who donate food or cash specifically designated for food purchases to qualifying charitable entities. It directly affects Maryland residents who make such donations to defined organizations like food banks, homeless shelters, or religious groups providing free food to those in need. The bill requires taxpayers to submit proof of donations with their tax return and establishes criteria for entities to qualify as "qualified charitable entities" through Comptroller registration. The provision takes effect July 1, 2026, and expires June 30, 2029, unless renewed.
SB 518 establishes a 3-year pilot program to create a statewide network of free financial empowerment centers across Maryland, operating under the Office of the Comptroller. These centers will provide one-on-one financial counseling in English and Spanish (and other required languages) to help residents increase savings, pay down debt, access banking, and improve credit scores. The program requires counselors to complete specific training and will be funded through state budget appropriations for fiscal years 2028 and 2029, ending September 30, 2029. The pilot targets Maryland residents seeking accessible financial guidance, particularly in underserved communities.
HB 1197 expands Maryland's tax whistleblower program to cover high-value enforcement actions involving individuals with federal adjusted gross income of $250,000+ or businesses with $2 million+ annual sales, where disputed taxes exceed $250,000. It allows the Attorney General and state agencies to initiate tax enforcement actions using whistleblower tips, requires the Comptroller to share original tips with these agencies, and mandates agencies to report final assessment details back to the Comptroller. Whistleblowers who provide original, independent information leading to a successful case will receive 15-30% of taxes, penalties, and interest collected. The bill clarifies "original information" standards and prevents duplicate awards for similar tips already reported.
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 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.
