Budget & Taxes

in committee · Maryland · House of Delegates Jan 22, 2026

HB 411: Income Tax - Standard Deduction - Alteration

HB 411 increases Maryland's standard income tax deduction amounts for 2026 and beyond. It raises the standard deduction to $4,100 for single filers (from $3,350), $8,200 for heads of household or surviving spouses (from $6,700), and $8,200 for married couples filing jointly (from $6,700). The bill also establishes an automatic annual cost-of-living adjustment starting in 2026, tying future increases to inflation as measured by the IRS formula. This directly affects Maryland residents who claim the standard deduction instead of itemizing deductions on their state tax returns.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases standard income tax deductions for all filer types, providing tax relief for middle/lower-income residents and tying future increases to inflation.95% confidence

Sub-Topics Income Tax

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in committee · Maryland · House of Delegates Feb 3, 2026

HB 652: Property Tax - Homestead Property Tax Credit - First-Time Homebuyer

HB 652 creates a property tax credit for first-time homebuyers in Maryland. It defines a "first-time homebuyer" as a Maryland resident who has never owned a dwelling in any state. The bill changes how the taxable assessment is calculated for this credit: for the first year a first-time homebuyer owns a home, the credit uses the previous owner's assessment (adjusted for revaluation) instead of the new owner's current assessment. This directly affects eligible first-time homebuyers by lowering their initial property tax burden. The change applies to all taxable years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax relief for first-time homebuyers by lowering taxable assessment via credit, aligning with tax relief for middle-income residents.95% confidence ✓ HousingSupports HousingCreates property tax credit for first-time homebuyers, lowering costs to advance affordable housing access by reducing initial ownership expenses.90% confidence

Sub-Topics Property Tax Tax Credits Homeownership Property Taxes

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in committee · Maryland · Senate Jan 15, 2026

SB 122: State Department of Assessments and Taxation - Local Reimbursement for Administration Costs - Alterations

SB 122 modifies how Maryland counties and Baltimore City reimburse the State Department of Assessments and Taxation for administrative costs. It requires these local jurisdictions to pay 90% of costs for real property valuation, business personal property valuation, and related IT services (instead of 50% for 2012-2013 as previously noted), with payments calculated based on property accounts or business property value. Reimbursements must be paid quarterly (50% by October 1, 25% each January 1 and April 1), and late payments may trigger withholding of local income tax distributions. The changes take effect June 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases state revenue from local reimbursements by raising rate from 50% to 90% for property valuation costs, strengthening budget management.95% confidence

Sub-Topics Income Tax Property Tax

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signed · Maryland · Senate Apr 14, 2026

SB 344: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends agricultural tax assessment for solar systems, providing property tax relief to developers/landowners by lowering their tax burden.85% confidence ✓ EnergySupports EnergyExtends deadline for community solar systems to qualify for agricultural tax assessment, directly promoting renewable energy development and infrastructure expansion.95% confidence

Sub-Topics Property Tax Solar Utility Regulation

in committee · Maryland · House of Delegates Feb 10, 2026

HB 202: Public Health - Social Isolation and Loneliness Pilot Grant Program - Establishment

HB 202 establishes Maryland's Social Isolation and Loneliness Pilot Grant Program within the Department of Health to fund community programs addressing social isolation. The program awards up to $20,000 per grant to eligible organizations serving vulnerable populations - including youth, seniors, and rural communities - to cover operating costs like staffing and venue fees for socioemotional support services. It requires a $100,000 FY2028 budget appropriation and mandates a program evaluation by December 2029, reporting on financial use and outcomes. The pilot runs from October 2026 through March 2030, focusing on reducing health impacts of isolation without funding research or capital projects.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires $100,000 FY2028 appropriation to fund social isolation programs, advancing public health spending within state budget.95% confidence ✓ HealthcareSupports HealthcareFunds community programs addressing social isolation - a public health issue impacting mental health and well-being - through the Department of Health's pilot grant program.90% confidence

Sub-Topics Appropriations Public Health

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in committee · Maryland · Senate Jan 15, 2026

SB 102: Sports Wagering Proceeds - Promotional Play Exclusion - Limitation

This bill limits how much free promotional betting credits sports wagering companies can exclude from state revenue calculations. It requires the State Lottery Commission to set a percentage cap (based on the company's prior year's retained revenue) for excluding free bets and promotional credits from "proceeds." This prevents licensees from excluding unlimited promotional value when calculating revenue for state programs. The change takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents sports wagering companies from excluding unlimited promotional credits, ensuring more revenue for state programs and promoting fiscal responsibility.95% confidence

Sub-Topics Revenue

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in committee · Maryland · House of Delegates Jan 14, 2026

HB 2: Subtraction Modification - Public Safety Retirement Income

HB 2 increases the Maryland income tax deduction for retirement income from $15,000 to $20,000 annually for retired public safety employees. It specifically affects individuals who are at least 55 years old during the tax year and received retirement income from employment as correctional officers, law enforcement officers, firefighters, rescue personnel, or emergency medical technicians (paramedics). The bill modifies Section 10-207(mm) of Maryland's tax code to expand this deduction, reducing taxable income for qualifying retirees. The change takes effect for tax years beginning after December 31, 2025, and applies to all eligible public safety retirees meeting the age requirement.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax deduction for public safety retirees, providing tax relief to a specific lower/middle-income group through expanded tax code modification.95% confidence

Sub-Topics Income Tax

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signed · Maryland · Senate Apr 28, 2026

SB 28: Arbitration Reform for State Employees Act of 2026

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates budget bills include funds for employee agreements (MOUs), ensuring fiscal implementation of bargaining outcomes and supporting public sector funding.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentMandates neutral arbitration for collective bargaining impasses and requires budget funding for implemented agreements, strengthening worker negotiation rights and protections.95% confidence

Sub-Topics Collective Bargaining Public Employees

in committee · Maryland · House of Delegates Jan 27, 2026

HB 511: Catalytic Revitalization Project Tax Credit - Alterations

HB 511 increases Maryland's catalytic revitalization tax credit rate from 20% to 25% of eligible rehabilitation costs for qualifying projects and raises the annual credit cap from $15 million to $35 million, with annual inflation adjustments based on the Washington metropolitan area's consumer price index. It defines eligible projects as the rehabilitation of historic properties formerly owned by government or large, substantially vacant commercial properties (minimum 250,000 square feet and $50 million investment) in designated economic development areas like Main Street Maryland communities. The credit applies to individuals, nonprofits, and businesses for four consecutive years (for single-phase projects) or in full upon completion (for phased projects). This directly affects property owners and developers seeking to revitalize underutilized commercial or historic properties in targeted communities.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax credit rate (20%→25%) and cap ($15M→$35M) for property rehabilitation, providing targeted tax relief to incentivize development and economic revitalization.95% confidence ✓ HousingSupports HousingIncreases tax credit rate and cap for rehabilitating historic/vacant commercial properties, incentivizing housing development and affordable housing stock expansion.95% confidence

Sub-Topics Tax Credits Property Development

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in committee · Maryland · House of Delegates Feb 2, 2026

HB 656: Income, Sales and Use, and Property Taxes - Revocation of Exempt Status for Nonprofit Organizations for Supporting Terrorist Organizations

HB 656 requires Maryland's Comptroller and tax agency to regularly verify if nonprofits in the state have been designated by federal authorities as supporting terrorist organizations under U.S. law (18 U.S.C. § 2339A). If confirmed, the bill mandates revoking the nonprofit's state tax exemptions for income, sales/use, and property taxes. Nonprofits receive 90 days to contest the revocation after written notice, with reinstatement possible if errors are found or if they prove they didn’t receive the notice. The bill applies only to nonprofits formally identified by federal agencies as violating anti-terrorism laws, not general criticism of terrorism.

Topics ✓ Budget & TaxesSupports Budget & TaxesRevokes tax exemptions for terrorist-supporting nonprofits, closing a loophole to protect state revenue and ensure fiscal accountability under tax law.95% confidence

Sub-Topics Audits & Accountability

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