Budget & Taxes

in committee · Maryland · Senate Feb 5, 2026

SB 600: Sales and Use Tax - Definition of Retail Sale - Alterations

SB 600 modifies Maryland's sales tax definition to exclude certain business-to-business technology service sales from taxation. It specifically exempts sales of data/information technology services (NAICS 518, 519) and software publishing services (NAICS 5132) when: (1) buyers intend to incorporate them into other taxable services for resale, or (2) vendors and buyers are affiliated entities. This affects businesses selling or purchasing these technology services, removing sales tax liability for qualifying transactions. The bill clarifies existing tax rules rather than creating new taxes, effective July 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts B2B tech services from sales tax, reducing state tax revenue (oppose stance per tax reduction indicator).90% confidence

Sub-Topics Procurement Sales Tax

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in committee · Maryland · Senate Feb 11, 2026

SB 882: Income Tax - Credit for Student Loan Debt of Educators Working in Public Schools

SB 882 creates a state income tax credit for educators working full-time in Maryland public primary or secondary schools who have outstanding student loan debt. Eligible individuals must participate in the state's Career Ladder teaching program and certify they will use the credit for student loan repayment. The credit is claimed annually through the Maryland Higher Education Commission, with a $5 million annual cap, and paid out over five years (one-fifth each year). Recipients must verify continued employment in public schools and use the credit for loan repayment within three years, or repay the amount to the state if they fail to comply.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates income tax credit for public school educators, providing targeted tax relief for middle-income educators in essential public services, aligning with fiscal support for workforce retention.90% confidence ✓ EducationSupports EducationProvides tax credit to reduce educators' student loan debt, directly supporting teachers financially and retaining staff in public schools per bill's intent.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax credit for educator student debt, reducing financial barriers for public school workers and supporting workforce retention in education.65% confidence

Sub-Topics Income Tax Tax Credits Student Financial Aid Teachers

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in committee · Maryland · Senate Feb 11, 2026

SB 945: Admissions and Amusement Tax and Sales and Use Tax - University of Maryland, College Park Athletic Competitions and Game Day Surcharge

SB 945 imposes a 3% admissions tax on tickets for University of Maryland, College Park athletic events and a game-day surcharge on food, alcohol, and accommodations sold near the stadium on event days. The revenue from both taxes will fund a new University of Maryland Athletic Department Support Fund, a dedicated account that cannot expire and will provide ongoing financial support for the university's athletic programs. This bill amends Maryland's tax code to create these specific taxes and redirect the revenue to the fund, replacing prior tax distribution rules for similar revenue streams. The bill does not affect general public sales or taxes outside these targeted events and locations.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new 3% admissions tax and surcharge to fund dedicated athletic department budget, directly increasing state tax revenue allocation for specific programs.95% confidence

Sub-Topics Fees & Licensing Sales Tax

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in committee · Maryland · House of Delegates Feb 17, 2026

HB 1512: Business Regulation - Rounding Cash Transactions - Remittance to Comptroller

HB 1512 requires merchants to remit the difference when rounding cash transactions up to the nearest 5 cents to the State Comptroller. It directly affects merchants selling goods or services who round cash payments (e.g., rounding $1.99 to $2.00), excluding transactions where customers explicitly consent to rounding for donation purposes. The Comptroller must distribute all collected revenue to the State’s General Fund. The law takes effect July 1, 2026, and applies only to cash transactions (not gift cards or other payment methods).

Topics ✓ Budget & TaxesSupports Budget & TaxesBill directs rounded cash transaction differences to General Fund, increasing state revenue without new taxes, directly strengthening state budget.95% confidence

Sub-Topics Audits & Accountability State Budget

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signed · Maryland · House of Delegates May 26, 2026

HB 889: Wicomico County - Property Tax Credit - Salisbury Neighborhood Housing Services, Inc.

HB 889 authorizes Wicomico County or its municipalities to grant a property tax credit against local property taxes for real property owned by Salisbury Neighborhood Housing Services, Inc. (SNHS), specifically for properties they intend to transfer soon, use for housing development/rehabilitation, and are not used for administrative purposes. The nonprofit must submit annual reports detailing all its properties and transactions in the jurisdiction granting the credit. The credit terms (amount, duration, scope) would be set by the local government, and the law takes effect June 1, 2026, applying to taxes for 2026 and later.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes property tax credit for nonprofit housing development, providing tax relief for community housing initiatives and promoting affordable housing through fiscal incentive.90% confidence ✓ HousingSupports HousingAuthorizes property tax credit for nonprofit housing development/rehabilitation, promoting affordable housing initiatives through municipal incentives.85% confidence

Sub-Topics Property Tax Tax Credits Property Development Property Taxes

signed · Maryland · House of Delegates May 26, 2026

HB 854: School Construction - Nonpublic Special Education School Renovation Program - Established

HB 854 establishes a state grant program to fund renovations and improvements at eligible nonpublic special education schools in Maryland. The program provides grants for classroom renovations, safety upgrades to residential facilities, health/safety accessibility work, infrastructure modernization, and new construction to meet state standards. Eligible schools must operate with a licensed residential treatment center, offer an approved curriculum (high school credits or K-8 programs), and serve students placed through state education programs. The Interagency Commission on School Construction will administer the program, with funding proposed annually in the state budget.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes state grant program funding renovations for special education schools, allocating public funds to support essential education infrastructure and compliance with state standards.95% confidence ✓ EducationSupports EducationEstablishes state grants for school renovations, safety upgrades, and infrastructure at nonpublic special education schools, directly funding educational facility improvements.95% confidence

Sub-Topics State Budget Curriculum K-12 Education Special Education

passed · Maryland · Senate Apr 10, 2026

SB 960: Maryland Public Charter School Program - School Facilities - Funding

SB 960 requires Maryland's Interagency Commission on School Construction to distribute state funds directly to public charter schools for maintaining and operating their facilities, rather than through local governments. The bill mandates that starting in fiscal year 2028, the state budget must include funding equal to $1,600 multiplied by the prior year's total enrollment across all public charter schools. This applies to facilities owned or leased by charter schools, or those they occupy for educating students. The law takes effect July 1, 2026, and requires the Commission to establish regulations for implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates state budget allocation of $1,600 per student for charter school facility funding, directly increasing public education appropriations.95% confidence ✓ EducationSupports EducationMandates direct state funding for charter school facilities, increasing access to resources and improving infrastructure per education funding indicators.95% confidence

Sub-Topics State Budget School Choice

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signed · Maryland · House of Delegates Apr 28, 2026

HB 972: Maryland Fair and Agricultural Education Promise Fund - Establishment ( Charles J. Otto Agricultural Education Promise Act)

HB 972 establishes the Maryland Fair and Agricultural Education Promise Fund, a permanent fund to provide annual grants supporting agricultural fairs and education. The fund will receive lottery proceeds (before allocation to the general fund) and replace previous requirements for horse racing fund allocations. It directs specific annual grants: $825,000 to the Maryland Agricultural Fair Board, $75,000 to the Maryland Agricultural Education Foundation, $550,000 to the Maryland State Fair Society (for youth programs like 4-H and FFA), and $50,000 to the Maryland FFA Association. These grants aim to advance agricultural fairs, education, and youth programs across Maryland.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects lottery proceeds to fund agricultural education and fairs ($825k, $75k, $550k annually), directly advancing dedicated program funding per topic indicators.95% confidence ✓ EducationSupports EducationBill allocates $1.45M annually to agricultural education programs via grants to foundations and fair boards, enhancing specialized student programs and curriculum access.95% confidence

Sub-Topics State Budget

signed · Maryland · Senate May 12, 2026

SB 859: State Procurement and Personnel - Liquidated Damages Documentation Requirements and State Fiscal Leadership Capacity

SB 859 sets new qualifications and reporting requirements for chief financial officers (CFOs) in Maryland state agencies receiving at least $2 billion annually in state and federal funding. It requires these CFOs to hold specific credentials - such as a CPA with 5 years of fiscal management experience, a relevant master’s degree with 3 years of experience, or 10 years of total experience - and mandates they submit detailed financial data to the Comptroller’s Office by year-end. The bill also allows the Secretary of Budget to grant pay plan exemptions to help recruit and retain qualified CFOs. These changes apply only to large executive branch units, not all state employees.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates CFO qualifications and reporting to enhance fiscal oversight in large state agencies, promoting fiscal responsibility per Budget & Taxes topic.90% confidence

Sub-Topics Audits & Accountability Procurement

in committee · Maryland · House of Delegates Feb 11, 2026

HB 1136: Nonprofit Hospitals - Community Benefits

HB 1136 requires most nonprofit hospitals in Maryland to provide annual community benefits equal to either 100% of their tax-exempt value or 5% of net patient revenue (if charity care meets a 4% minimum). Hospitals must report their compliance to the Health Services Cost Review Commission within 120 days after their fiscal year ends. Starting in 2028, the Commission will annually report non-compliant hospitals to the Attorney General and Comptroller, who can revoke a hospital’s tax-exempt status for the next tax year if it fails to meet requirements. Hospitals may correct unintentional errors by providing the missing benefits. This applies to all nonprofit hospitals except those in counties with fewer than 50,000 residents.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires nonprofit hospitals to meet community benefit thresholds tied to tax-exempt status, closing a loophole and promoting fiscal responsibility in tax policy.95% confidence ✓ HealthcareSupports HealthcareMandates nonprofit hospitals to provide community benefits and maintain 4% charity care minimum, expanding access to healthcare services for underserved populations.90% confidence

Sub-Topics Audits & Accountability Hospitals

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