Budget & Taxes

in committee · Maryland · House of Delegates Feb 5, 2026

HB 791: Baltimore County - Residential Real Property - Moratorium on Assessment Increases and Review of Assessment Practices and Methodology

HB 791 imposes a two-year moratorium (2026-2028) on increases to the assessed value of residential properties in Baltimore County, directly affecting homeowners whose property taxes are based on these assessments. The bill allows increases only under specific exceptions, such as major renovations adding $100,000+ in value, zoning changes, or corrections of calculation errors. It also requires Maryland’s State Department of Assessments and Taxation to hire an independent third party by December 1, 2027, to review and recommend improvements to residential property assessment practices. The department must then report its findings and planned actions to the Governor and legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes moratorium on property tax assessment increases, providing direct tax relief to homeowners by preventing tax hikes during 2026-2028.90% confidence

Sub-Topics Property Tax

Track

signed · Maryland · Senate Apr 28, 2026

SB 599: On-Farm Organics Diversion and Recycling Grant Program - Established

SB 599 establishes two grant programs to reduce wasted food and promote organics recycling. The On-Farm Organics Diversion Grant Program (starting July 2028) provides funding for farmers, urban agricultural producers, nonprofits, and businesses to develop composting, food rescue, and wasted food prevention projects on farms. The Wasted Food Reduction Grant Program (under the Environment Department) funds infrastructure, education, and community projects statewide to redirect edible food, recover waste for animal feed, and create compost. Eligible projects must reduce food waste, support community needs, prioritize underserved areas, and create jobs with fair wages. The bill specifically prioritizes projects that minimize contamination in compost and meet U.S. composting standards.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill establishes state-funded grant programs (2028 start) for food waste reduction, directly allocating government funds for environmental programs under fiscal management.95% confidence ✓ EnvironmentSupports EnvironmentEstablishes grant programs to reduce food waste and promote organics recycling, directly advancing environmental protection through waste diversion and composting initiatives.95% confidence

Sub-Topics Recycling

in committee · Maryland · House of Delegates Feb 16, 2026

HB 1115: Education - Career Ladder - National Board Certification Associated Salary Increases

HB 1115 clarifies that Maryland public school teachers holding a National Board Certification (NBC) with a 10-year award period (awarded by December 31, 2021) are eligible for specific salary increases tied to the career ladder. The bill establishes a $10,000 salary increase for becoming an NBC teacher and an additional $7,000 for teaching at a low-performing school, applying retroactively to eligible teachers. It also sets a minimum teacher salary of $60,000 starting July 1, 2026, and specifies that teachers meeting multiple criteria receive all applicable increases. This bill directly affects certified public school teachers in Maryland who hold qualifying NBC credentials.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates $10k/$7k salary increases for certified teachers retroactively and sets $60k minimum salary, directly increasing state education budget allocation.90% confidence ✓ EducationSupports EducationBill provides $10k salary increase for NBC-certified teachers and $7k for low-performing schools, establishing minimum $60k salary - directly supports teacher compensation and retention.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentIncreases teacher salaries via $10k NBC bonus and $7k low-perf school stipend, retroactive, aligns with wage protection for workers.95% confidence

Sub-Topics Teachers Professional Licensing

Track

in committee · Maryland · House of Delegates Feb 12, 2026

HB 1238: Taxation - Ultra-High-Net-Worth Individual Surtax and Wealth Tax

HB 1238 would impose a surtax on the taxable income of Maryland residents with ultra-high net worth and a one-time wealth tax on their net worth exceeding a set threshold. It directly affects Maryland residents whose net worth surpasses the specified amount, requiring them to pay additional taxes based on their income and total assets. The revenue would fund the Maryland Strategic Investment and Stabilization Fund, which must be used to reduce the state’s budget deficit or support education, behavioral health services, affordable housing, and infrastructure - specifically as outlined in the bill’s provisions. The surtax applies to taxable income, while the wealth tax is a single payment calculated using fair market value of assets minus liabilities.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes surtax/wealth tax on ultra-high-net-worth individuals to fund deficit reduction and education, directly advancing fiscal management and public funding priorities.95% confidence ✓ EducationSupports EducationBill's revenue must fund a state fund required to support education, directly advancing educational funding through tax revenue allocation.95% confidence

Sub-Topics State Budget

Track

in committee · Maryland · House of Delegates Feb 12, 2026

HB 1128: Income Tax – Angel Investor Tax Credit for Investments in Emergent Technology

HB 1128 creates a state income tax credit for individuals or entities investing in Maryland-based companies developing emergent technologies like artificial intelligence, quantum computing, or cybersecurity. To qualify, investors must contribute at least $25,000 before July 1, 2029, in exchange for equity (not debt), and the company must meet specific criteria for "emergent technology" development. The credit is funded through a dedicated Angel Investor Tax Credit Reserve Fund, which earns interest and is managed by the Department of Commerce. This policy directly affects early-stage tech investors and qualifying Maryland companies seeking capital to grow.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax credit for wealthy investors, reducing state revenue; aligns with 'creates tax breaks primarily for wealthy' indicator under OPPOSE.90% confidence ✓ TechnologySupports TechnologyCreates tax credit for investing in AI, quantum, and cybersecurity startups, directly incentivizing funding for emergent technology development.95% confidence

Sub-Topics Income Tax Tax Credits Artificial Intelligence Cybersecurity Emerging Technology

Track

signed · Maryland · House of Delegates Apr 28, 2026

HB 1139: State Retirement and Pension System - Administration and Clarification

HB 1139 clarifies that local governments (such as counties, cities, and special agencies) must have all their employees join specific state pension systems - Employees’, Law Enforcement Officers’, or Correctional Officers’ - rather than allowing partial participation. It requires governments seeking to join these systems to submit properly completed election forms showing employee consent and ensures local retirement plans match state contribution rates or eliminate employer-paid contributions. The bill affects over 25 types of Maryland governmental units currently operating pension systems, including fire departments, transit authorities, and community action agencies. These changes aim to standardize participation requirements across the State Retirement and Pension System.

Topics ✓ Budget & TaxesSupports Budget & TaxesMandates full pension system participation, requiring local governments to match state contribution rates, promoting fiscal responsibility in retirement spending.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill mandates local governments to enroll all employees in state pension systems with matching employer contributions, protecting retirement benefits as part of employment standards.85% confidence

Sub-Topics Pensions Retirement Benefits

in committee · Maryland · Senate Feb 10, 2026

SB 622: Maryland Strategic Energy Investment Fund - Required Uses - Building Electrification and Transportation Electrification

SB 622 requires the Maryland Strategic Energy Investment Fund to provide loans and grants specifically for building electrification (replacing gas appliances with electric ones) and transportation electrification (such as electric vehicle infrastructure). This policy change directly affects Maryland residents, businesses, and local governments seeking funding to switch to electric systems. The bill amends existing law to mandate these uses of the fund, redirecting resources from previous allocations. It becomes effective October 1, 2026, without creating new programs but altering how existing funds are distributed.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects existing fund resources to electrification projects, directing state budget toward specific infrastructure spending as mandated use of the Strategic Energy Investment Fund.85% confidence ✓ EnergySupports EnergyMandates fund allocation for building/transportation electrification, replacing fossil fuel dependence with electric systems, directly advancing renewable energy infrastructure and reducing carbon emissions.95% confidence ✓ EnvironmentSupports EnvironmentBill mandates fund allocation for building/transportation electrification, reducing fossil fuel dependence and emissions, directly advancing environmental protection goals.95% confidence ✓ TransportationSupports TransportationBill mandates fund allocation for transportation electrification (e.g., EV infrastructure), directly funding sustainable transportation projects per summary.95% confidence

Sub-Topics Electric Vehicles Electric Vehicles

Track

signed · Maryland · Senate Apr 28, 2026

SB 466: Income Tax - Credit for Physician Preceptors in Areas With Health Care Workforce Shortages - Alterations

SB 466 modifies Maryland's income tax credit for physicians mentoring medical students in underserved areas. It removes a requirement that students must be enrolled in Maryland medical schools and reduces the minimum hours per clinical rotation from 100 to 90. The bill directly affects licensed physicians serving as preceptors in areas designated as having health care workforce shortages by the state. This change aims to expand eligibility for the $1,000-per-student rotation tax credit (capped at $10,000 annually per physician), potentially increasing mentor availability in shortage regions. The credit remains limited to $100,000 total annually for all physicians.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit eligibility for physicians, providing tax relief (reducing state revenue) to address healthcare workforce shortages via fiscal policy.95% confidence ✓ HealthcareSupports HealthcareBill expands tax credit eligibility for physician preceptors in healthcare shortage areas by removing enrollment restrictions and lowering hour requirements, directly increasing provider access in underserved communities.95% confidence

Sub-Topics Income Tax Tax Credits

in committee · Maryland · House of Delegates Feb 16, 2026

HB 1521: Income Tax - Credit for Contributions, Volunteerism, and Employment Initiatives for At-Risk Youth

HB 1521 creates a Maryland state income tax credit for individuals and businesses that support at-risk youth through donations, volunteering, or hiring. It allows a 50% credit on contributions to certified organizations (max $5,000 for individuals, $100,000 for businesses), $25 per volunteer day at schools/recreation centers (max $500 annually), and $1,000 per hired at-risk youth (max $5,000 annually). The credit applies only to youth aged 12-25 facing challenges like homelessness, foster care aging out, or living in designated high-poverty areas. Taxpayers must apply for certification through the Department of Commerce, with a $10 million annual cap on total credits.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credits reducing liability for supporting youth programs, aligning with tax relief and fiscal responsibility for community initiatives.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill provides tax credits to incentivize hiring at-risk youth (12-25), directly advancing employment opportunities for vulnerable workers through business incentives.90% confidence

Sub-Topics Income Tax Tax Credits Professional Licensing

Track

signed · Maryland · Senate May 26, 2026

SB 890: Insurance - Captive Insurers - Premium Receipts Tax Study

SB 890 exempts premiums for captive insurance purchased by nonprofit hospitals and healthcare systems in Maryland from the state's insurance premium receipts tax. Specifically, it removes the tax obligation for premiums paid by these entities, including their parent companies, subsidiaries, or affiliated providers. The bill also prohibits the Maryland Insurance Administration from charging past-due taxes, penalties, or interest related to this tax for qualifying entities before the law's effective date. This directly affects nonprofit healthcare organizations seeking cost savings on self-insurance arrangements. The policy change modifies existing tax code sections to create this specific exemption.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts nonprofit hospitals' captive insurance premiums from state tax, providing tax relief for essential healthcare entities.95% confidence ✓ HealthcareSupports HealthcareExempts nonprofit hospitals from insurance premium tax, reducing operational costs to support healthcare delivery and services.90% confidence

Sub-Topics Government Spending Insurance