Budget & Taxes

passed · Maryland · Senate Apr 9, 2026

SB 4: Charitable Organizations - Charitable Donation and Tax-Exempt Status - Revocation (Keeping Charities Nonpartisan Act of 2026)

SB 4, the "Keeping Charities Nonpartisan Act of 2026," requires charitable organizations recognized by the IRS for tax-deductible donations to remain nonpartisan. It prohibits these groups from participating in political campaigns for or against candidates for public office. The bill authorizes Maryland’s Secretary of State and Attorney General to jointly revoke a charity’s tax-exempt status if it violates this rule, and mandates that the Comptroller and State Department of Assessments and Taxation must revoke related state tax exemptions. This directly affects Maryland-based charities receiving federal tax-deductible donations, requiring them to avoid political activity to maintain their tax status.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill enforces tax-exempt status rules for charities, closing potential misuse of tax benefits and promoting fiscal responsibility in tax policy.90% confidence

Sub-Topics Audits & Accountability

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in committee · Maryland · Senate Feb 3, 2026

SB 369: Nonprofit Housing Corporations - Tax and Enforcement of Judgment Exemptions - Alterations

SB 369 exempts certain real property owned by nonprofit housing corporations (or their subsidiaries) that provides housing for low-income residents from state and local taxes and special assessments. It also protects this housing property from being seized through court judgments or enforcement actions, while allowing nonprofits to pay a mutually agreed fee instead of taxes. The bill applies to organizations meeting specific criteria: incorporated in Maryland, recognized as 501(c)(3) nonprofits, and operating primarily for affordable housing. Key changes include clarifying which properties qualify for exemptions and reinforcing that judgments against these nonprofits cannot create liens on their housing properties. The law takes effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofit housing for low-income residents from taxes, providing tax relief to support affordable housing programs and reduce financial burden on essential housing providers.90% confidence ✓ HousingSupports HousingExempts nonprofit low-income housing from taxes/seizure, reducing costs for affordable housing providers and protecting housing stock for vulnerable residents.95% confidence

Sub-Topics Affordable Housing Property Taxes

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in committee · Maryland · House of Delegates Jan 29, 2026

HB 579: Baltimore County - Property Tax - Partial Exemption and Credits for Seniors

HB 579 creates a property tax exemption for Baltimore County homeowners aged 65+ who already qualify for the homestead property tax credit. It exempts the first $50,000 of a home's assessed value from state property tax and sets the homestead credit percentage at 100% (instead of the standard 110%) for county and municipal taxes. The bill requires Baltimore County's governing body to implement this credit and specifies that applicants must indicate their age (65+) on the credit application form. This directly affects Baltimore County seniors meeting the existing homestead credit eligibility criteria. The policy changes are limited to Baltimore County and do not alter statewide tax rates or credit calculations for other jurisdictions.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors (65+) on primary residence, reducing their tax burden. Aligns with tax relief for lower-income seniors through direct reduction in assessed value tax liability.95% confidence ✓ HousingSupports HousingProvides property tax exemption for seniors, enhancing housing affordability and stability for elderly homeowners through reduced tax burden.85% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives Property Taxes

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in committee · Maryland · House of Delegates Jan 21, 2026

HB 390: Budget Bill (Fiscal Year 2027)

HB 390 is Maryland's 2027 state budget bill, allocating $859 million in total funding for fiscal year 2027 (July 1, 2026-June 30, 2027). It directs $208 million to civil divisions (including $203.6 million for Disparity Grants and $3.0 million for cannabis tax distributions), $163.6 million to legislative operations (like the Office of Legislative Audits), and $859.2 million to the judiciary (covering courts, public defenders, and judicial systems). The bill primarily affects state agencies and programs by authorizing specific funding amounts for their operations, with no new policy requirements. It serves as the formal appropriations framework for state government spending under Maryland's constitutional budget process.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $859M to state services including courts, public defenders, Disparity Grants, and cannabis tax distributions, directly funding essential public programs and fiscal operations.95% confidence ✓ Criminal JusticeSupports Criminal JusticeAllocates $859M to judiciary including public defenders and $203.6M Disparity Grants addressing racial inequities in criminal justice.90% confidence

Sub-Topics Appropriations Government Spending State Budget Drug Policy

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signed · Maryland · House of Delegates Apr 14, 2026

HB 478: Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration

HB 478 modifies Maryland's income tax by expanding the existing $250 deduction for unreimbursed classroom supply expenses to include prekindergarten teachers. Previously, only K-12 classroom teachers qualified; this bill explicitly adds prekindergarten teachers employed full-time in state programs. The deduction remains limited to $250 per year for supplies used by students or for teaching preparation, excluding expenses already deducted federally. This change affects prekindergarten teachers statewide who purchase classroom supplies without reimbursement, effective for taxable years starting after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands income tax deduction for teachers, providing tax relief to prekindergarten educators without increasing government spending.95% confidence ✓ EducationSupports EducationExpands tax deduction for preK teachers' classroom supplies, supporting educator financial relief and expanding access to teacher expense benefits.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax deduction for prekindergarten teachers' classroom supplies, providing financial support for work-related expenses under employment benefits.90% confidence

Sub-Topics Income Tax K-12 Education Teachers

signed · Maryland · House of Delegates Apr 14, 2026

HB 734: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

HB 734 extends the deadline for community solar energy systems to qualify for agricultural property tax assessment from 2025 to December 31, 2030. It applies to systems placed in service after June 30, 2022, and approved by the Public Service Commission by the new deadline. The bill ensures land used for qualifying community solar projects is assessed as actively farmed agricultural land, allowing property owners to receive lower tax rates. This directly affects landowners operating community solar systems that meet these criteria.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends agricultural tax assessment for solar projects, lowering property taxes for qualifying landowners by maintaining reduced tax rates under agricultural classification.95% confidence ✓ EnergySupports EnergyExtends tax incentives for community solar projects, lowering costs for developers and promoting renewable energy adoption through agricultural tax assessment benefits.95% confidence ✓ EnvironmentSupports EnvironmentExtends tax incentives for community solar projects, promoting renewable energy adoption and reducing fossil fuel dependence per bill's focus on qualifying solar systems.95% confidence

Sub-Topics Property Tax Solar Utility Regulation

died · Maryland · House of Delegates Feb 23, 2026

HB 112: Property Tax - Agricultural Use Assessment - Community Solar Energy Generating Systems

HB 112 extends the deadline for community solar energy systems to receive Public Service Commission approval from December 31, 2025, to December 31, 2030, to qualify for agricultural property tax assessment. It specifically clarifies that land used for "agrivoltaics" (solar systems combined with farming) must be assessed as actively farmland under Maryland’s agricultural tax program. This change directly affects community solar developers and landowners with qualifying solar installations seeking lower agricultural tax rates. The bill takes effect June 1, 2026, applying to taxable years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExtends agricultural tax assessment eligibility for solar-farming land, providing tax relief to qualifying landowners and developers under Maryland's property tax program.92% confidence ✓ EnergySupports EnergyExtends deadline for community solar tax benefits and clarifies agrivoltaics eligibility under agricultural assessment, directly advancing renewable energy development and infrastructure.95% confidence ✓ EnvironmentSupports EnvironmentExtends tax incentives for community solar (agrivoltaics), promoting clean energy adoption and renewable infrastructure under agricultural assessment.95% confidence

Sub-Topics Property Tax Solar Utility Regulation

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

HB 736: Alcoholic Beverage Tax - Ready-to-Drink Cocktails

HB 736 establishes a new tax rate for ready-to-drink cocktails in Maryland, setting it at 60 cents per gallon (or 15.85 cents per liter) - significantly lower than the $1.50 per gallon rate for regular distilled spirits. The bill defines "ready-to-drink cocktails" as pre-mixed beverages containing distilled spirits (up to 12% alcohol by volume) in containers under 16 ounces, directly affecting manufacturers, distributors, and retailers selling these products. It modifies existing tax code sections to create this separate rate category, while maintaining standard tax rates for other alcoholic beverages like wine and beer. The law takes effect July 1, 2026.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill establishes lower tax rate (60¢/gal vs $1.50/gal) for specific products, reducing tax revenue for this category.90% confidence

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in committee · Maryland · Senate Feb 19, 2026

SB 329: Education - Certification of Scholarship Granting Organizations (Opting in on Opportunity Act)

SB 329 (Opting in on Opportunity Act) requires Maryland’s State Department of Education to certify nonprofit organizations as scholarship granting organizations (SGOs) if they meet specific criteria, such as being organized under Maryland law and providing scholarships to eligible students. It mandates the Department to annually submit a list of certified SGOs to the U.S. Treasury starting in 2027 and directs the Comptroller to provide online guidance helping taxpayers claim federal tax credits for donations to these SGOs. The bill directly affects nonprofit scholarship organizations seeking certification and Maryland taxpayers who contribute to them. Key provisions include standardized certification rules, annual reporting requirements, and public reporting of scholarship data (e.g., numbers awarded, amounts, schools attended). It aims to align Maryland’s process with the federal tax credit program under Section 25F of the Internal Revenue Code.

Topics ✓ Budget & TaxesSupports Budget & TaxesDirects Comptroller to provide tax credit guidance for scholarship donors, enabling federal tax relief per bill's mandate.90% confidence ✓ EducationSupports EducationBill establishes certification for scholarship-granting organizations to provide student scholarships, directly expanding educational access through private funding mechanisms.90% confidence

Sub-Topics Audits & Accountability Tax Credits School Choice Student Financial Aid

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in committee · Maryland · Senate Feb 3, 2026

SB 405: Sales and Use Tax - Distribution - City of Baltimore

SB 405 changes how Maryland distributes sales tax revenue by requiring the Comptroller to pay one-third of sales tax collected from retail sales within Baltimore City directly to the City of Baltimore. This bill specifically affects Baltimore City by increasing its share of local sales tax revenue, which it will receive instead of the funds previously allocated to other state or county accounts. The key mechanism is a permanent reallocation of this specific revenue stream, effective July 1, 2026, with no other changes to tax rates or collection methods. This policy adjustment ensures Baltimore City receives a dedicated portion of tax revenue generated within its boundaries.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing sales tax revenue to Baltimore City, increasing local funding without new taxes per bill's reallocation of one-third of city retail sales tax.95% confidence

Sub-Topics Audits & Accountability Revenue Sales Tax

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