HB 888 expands Washington County's property tax credit program for disabled veterans to include members of the National Oceanic and Atmospheric Administration (NOAA) and Public Health Service (PHS) who meet the same disability and service criteria as military veterans. The bill amends existing law to add these federal service members to the definition of "disabled veteran," allowing them to qualify for a credit equal to their VA disability rating percentage on their primary residence. This change directly affects eligible NOAA and PHS members who are disabled veterans under federal standards, as well as their surviving spouses who meet ownership and residency requirements. The credit applies to property tax on the dwelling house owned by qualifying individuals, effective June 1, 2026.
HB 984 establishes a mattress stewardship program requiring mattress producers to submit recycling plans to the Maryland Department of the Environment for approval. The bill prohibits landfill disposal and incineration of mattresses (with limited exceptions) starting on a future date, and mandates that producers add a fee to new mattresses to fund recycling. Retailers must provide consumers with information about the program after it launches. This affects mattress producers, retailers, and consumers through new fees and disposal rules, aiming to increase recycling and reduce landfill use.
HB 846 exempts property owned by the City of Hagerstown and the Hagerstown Multi-Use Sports and Events Facility, Inc. from property tax when used primarily for public social, recreational, or entertainment purposes. It applies retroactively to taxable years beginning after June 30, 2023, requiring the State, Washington County, and the City to refund any excess property tax paid during that period. The bill modifies Maryland’s property tax code (specifically Sections 7-251 and 7-524) to establish this exemption and refund process. This directly affects the City of Hagerstown and the sports facility organization by reducing their future property tax burden and securing refunds for prior overpayments.
HB 1342 creates a new Maryland Controlled-Environment and Hydroponic Agriculture Program Fund to provide grants for farmers establishing or expanding indoor or water-based farming facilities. It requires the Department of Agriculture to create a centralized online portal with permitting and licensing information for these farms, and mandates local governments to adopt zoning rules allowing such agriculture in urban areas. The bill also sets procurement targets for state agencies to buy food from certified local farms using these methods and permanently increases funding for the existing Urban Agriculture Water and Power Infrastructure Grant Fund. These changes directly affect hydroponic and controlled-environment farmers, community colleges offering workforce training, and local zoning authorities.
HB 880 modifies Maryland's income tax code to decouple from recent federal changes affecting depreciation deductions and business interest expenses. It directly affects Maryland taxpayers (individuals and businesses) who claim these deductions by requiring them to use pre-2003 depreciation rules and pre-July 2025 interest deduction rules instead of current federal allowances. Key provisions include excluding certain federal adjustments to §179 depreciation limits, applying older rules to heavy-duty SUVs, and exempting manufacturing entities from these changes if property was placed in service after 2018. The bill takes effect for taxable years beginning after December 31, 2025, ensuring Maryland tax calculations differ from federal updates on these specific deductions.
HB 1256 creates an Angel Investor Tax Credit in Maryland, allowing investors to claim a credit against their state income tax for qualifying investments in Maryland companies. The credit applies to investments in companies operating in specific economic sectors (to be designated by the Department of Commerce), with the Department required to maintain an online portal for applications and evaluate additional qualifying sectors. Investors must make their investment within a set timeframe after receiving a tax credit certificate, and the bill establishes a reserve fund for the credit program that earns interest. The credit directly affects angel investors who fund qualifying Maryland businesses and the state's economic development efforts, with provisions for recapturing credits if requirements aren't met.
HB 783 requires Washington County and its municipalities to grant a 100% property tax credit against county and municipal taxes for real property owned by Platoon 22, Incorporated, provided the property is used to provide housing for veterans. The bill directly affects Platoon 22, a nonprofit organization, by eliminating property tax liability on qualifying housing properties. Key provisions mandate this tax credit be implemented through local law, applying to all taxable years beginning after June 30, 2026. This is a targeted tax exemption for a specific organization’s veteran housing operations, not a broad policy change.
SB 884 would authorize Maryland’s State Lottery and Gaming Control Commission to issue licenses for regulated internet skill-based gaming operations (not traditional poker). It creates a new regulatory framework under "Subtitle 1F" defining key terms, requiring licenses for operators, and directing proceeds to existing state funds like the Economic Development Account and Blueprint for Maryland’s Future Fund. The bill specifies that licensees must operate in "economically disadvantaged areas" meeting specific income, unemployment, or poverty criteria. This legislation directly affects the Commission, qualified gaming operators, and state funds receiving new revenue streams.
HB 1409 requires Maryland's Department of Health to conduct studies measuring problem and pathological gambling rates for both in-person and mobile gambling, with the mobile gambling study due by July 2031. The bill redirects 1% of proceeds from fantasy sports competitions and 1% of sports wagering revenue to the Problem Gambling Fund, altering prior distribution rules that directed most funds to education. These funds will support treatment and prevention services for problem gamblers, including inpatient care, outpatient services, and educational programs. The legislation amends Maryland law to mandate these studies and fund allocations, directly affecting the Department of Health and the Problem Gambling Fund.
HB 1595 allows Maryland counties (and Baltimore City) to create a special tax category for qualified data centers. It authorizes local governments to set a distinct personal property tax rate for data centers meeting specific investment and job creation requirements - $2 million in Tier I areas or $5 million elsewhere, plus at least five new jobs. The bill amends tax code to define "qualified data center" and establishes the mechanism for counties to implement this special rate through local law. This directly affects data centers meeting the criteria and county tax systems, changing how these facilities are taxed under personal property rules. The special rate applies to all qualifying data center personal property, not real estate.