Budget & Taxes

passed · Maryland · Senate Mar 25, 2026

SB 766: Taxes - Whistleblower Reward Program - Alterations

SB 766 expands Maryland's tax whistleblower program to reward individuals who report significant tax violations. It directly affects whistleblowers who provide original information about tax cases involving: - Individuals with federal adjusted gross income of $250,000+ (or married couples filing jointly), - Businesses with $2 million+ in annual gross receipts, - Where taxes in dispute exceed $250,000. Key mechanisms include allowing the Attorney General and state agencies to pursue enforcement actions using whistleblower tips, requiring information sharing between agencies, and setting awards at 15-30% of collected taxes/penalties. The bill modifies existing tax enforcement rules to broaden eligibility for rewards while maintaining strict requirements for "original information."

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands whistleblower program to target tax evasion by high earners/businesses, increasing revenue collection and closing loopholes per fiscal responsibility indicators.95% confidence

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

HB 926: Income Tax – Individual Itemized Deductions – Alterations

HB 926 modifies Maryland's income tax code to adjust how itemized deductions are calculated for certain taxpayers. It requires individuals who itemize deductions to further reduce their Maryland itemized deductions by either the amount of real property taxes paid (capped at $10,000) or $10,000, for tax years 2025 through 2029. This applies to Maryland taxpayers who claim federal itemized deductions, including homeowners who deduct property taxes. The bill also maintains a separate phase-out for high-income earners (exceeding $100,000 single/$200,000 married) where deductions are reduced by 7.5% of the excess AGI. The changes take effect July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesLimits property tax deductions to $10k cap, increasing state tax revenue by reducing available deductions for high-value homeowners.95% confidence

Sub-Topics Income Tax

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in committee · Maryland · House of Delegates Feb 13, 2026

HB 1477: Public Health - Ibogaine Clinical Research Grant Program - Establishment (Veterans Mental Health Innovations Act)

HB 1477 establishes Maryland's Ibogaine Clinical Research Grant Program to fund clinical trials on ibogaine - a naturally occurring compound from the iboga plant - for treating opioid use disorder and other neurological conditions. The program, administered by the Maryland Department of Health in consultation with the Department of Veterans and Military Families, awards up to three annual grants to eligible research institutions in Maryland that meet specific criteria (including expertise in neurological disorders and substance use treatment) and require matching funds equal to the grant amount. Funding comes from $500,000 annually (fiscal years 2028-2030) in the Opioid Restitution Fund, with recipients required to conduct FDA-overseen trials and submit quarterly progress and financial reports. The bill aligns with the "Veterans Mental Health Innovations Act" title but does not restrict trials to veterans, focusing instead on broader neurological and opioid use disorder research.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes grant program funding clinical research on opioid treatment, allocating state funds for public health initiative.90% confidence ✓ HealthcareSupports HealthcareFunds clinical research grants for ibogaine treatment of opioid use disorder, directly supporting mental health services through research funding.92% confidence ✓ VeteransSupports VeteransBill titled 'Veterans Mental Health Innovations Act' establishes research grants for opioid treatment (a veteran health priority) with direct consultation from Veterans Department, explicitly targeting veteran healthcare needs.95% confidence

Sub-Topics Mental Health Public Health Substance Abuse

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

HB 840: Property Tax - Credit for Commercial Buildings Rented to Small Businesses

HB 840 would allow Baltimore City and local Maryland counties or municipalities to create a property tax credit for commercial buildings rented to small businesses. This credit applies only to buildings located in designated Arts and Entertainment Districts (under Title 4, Subtitle 7 of the Economic Development Article) or Main Street Maryland Communities (designated by the Department of Housing and Community Development). Local governments would set the credit amount, duration, eligibility rules, and application process. The bill takes effect June 1, 2026, for tax years beginning after June 30, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax credit for small businesses in designated districts, reducing tax burden and supporting local economic development through fiscal relief.95% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives Tags Small Business

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

HB 1482: Property Tax - Credit for Dwelling House of Disabled Veterans and Surviving Spouses - Revisions

HB 1482 requires Maryland counties and municipalities to automatically grant a property tax credit to disabled veterans and surviving spouses who own their homes, replacing the previous "may grant" option. It increases the credit to 80% of property taxes for veterans with 70%+ service-connected disability (up from 50%), 40% for 50-69% disability (up from 25%), and 20% for 20-49% disability. To qualify, applicants must have a VA-certified disability rating, own a primary residence, and have federal adjusted gross income under $100,000. Surviving spouses may also continue receiving the credit under local laws. The bill mandates these changes starting June 1, 2026, for all taxable years after that date.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases property tax credits for disabled veterans, providing direct tax relief and expanding existing benefits through mandatory county/municipal implementation.95% confidence ✓ HousingSupports HousingProvides property tax credit reducing housing costs for disabled veterans, supporting affordability for vulnerable homeowners through direct financial relief.85% confidence ✓ VeteransSupports VeteransBill increases property tax credit percentages for disabled veterans (up to 80%) and mandates automatic grants, strengthening financial benefits for veterans and surviving spouses.95% confidence

Sub-Topics Property Tax Tax Credits Property Taxes Veteran Benefits Veteran Healthcare Veteran Housing

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in committee · Maryland · House of Delegates Feb 9, 2026

HB 1009: Transfer of Real Property - Recordation Certification and State Transfer Tax (Land Transfer Accountability Act)

HB 1009 (Land Transfer Accountability Act) requires a certificate of compliance from Maryland’s Attorney General and Department of Assessments and Taxation before recording any property transfer from the U.S. government to private individuals or entities. This applies specifically to sales of federally owned land, mandating a review to ensure compliance with state and federal laws before the transfer is officially recorded. The bill also establishes a new state transfer tax rate for these property transactions. It directly affects buyers purchasing property previously owned by the U.S. government, adding a certification step and tax requirement to the process. The law amends existing property and tax codes to implement these changes.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new state transfer tax for federal land sales, generating revenue and strengthening tax collection mechanisms.95% confidence

Sub-Topics Procurement

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signed · Maryland · Senate May 12, 2026

SB 704: Maryland Estate Tax – Qualified Agricultural Property – Transfer to Limited Liability Company

This bill allows Maryland estates to transfer qualified agricultural property (farmland used primarily for farming) to a limited liability company (LLC) without triggering estate tax recapture under specific conditions. It modifies the estate tax exclusion to allow up to $5 million of qualified agricultural property value to be excluded from taxation when passed to a "qualified recipient" (a farmer continuing farm use). Crucially, if the property is transferred to an LLC owned solely by qualified recipients and remains used for farming for at least 10 years after the decedent's death, it avoids the standard 10-year recapture rule that would otherwise apply if farming stopped. The provision applies to estates of individuals dying after June 30, 2026, directly affecting farm owners who use LLC structures to manage inherited agricultural property.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates estate tax exclusion for high-value agricultural properties, reducing tax burden for wealthy landowners, aligning with 'tax breaks primarily for wealthy' indicator.85% confidence

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

HB 887: Video Lottery Terminals - Distribution of Local Impact Grants - Allocation for Fair Hill Purses

HB 887 requires that for fiscal years 2027 through 2029, $200,000 of the local impact grants distributed to Cecil County from video lottery terminal proceeds must be allocated for prize money at races held at the Fair Hill Natural Resources Management Area. This bill directly affects Cecil County and the Fair Hill facility, as it mandates a specific use of a portion of the county's video lottery funds. The change modifies existing state law to direct these funds toward local racing events at Fair Hill, rather than allowing general county use. The bill takes effect on July 1, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates $200k allocation from lottery funds to Fair Hill races, directing state budget spending under appropriations.85% confidence

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

HB 1127: Washington County - Homestead Property Tax Credit - Eligible Properties

HB 1127 expands Maryland's homestead property tax credit to include "Washington County Additional Residences." This means homeowners in Washington County who own a second home (like a vacation house or additional residence) in the county can now qualify for the credit, which previously only applied to primary residences. The bill defines a "Washington County Additional Residence" as a house and its lot in Washington County, including condominium units or cooperative apartments occupied by the owner. This change modifies specific sections of Maryland's property tax code to add these properties to the list of eligible residences for the credit.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands homestead property tax credit to second homes, providing tax relief and reducing tax burden for qualifying homeowners in Washington County.95% confidence

Sub-Topics Property Tax Tax Credits

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signed · Maryland · House of Delegates May 26, 2026

HB 1321: Child Care Scholarship Program - Application Process and Copays - Alterations

HB 1321 modifies Maryland's Child Care Scholarship Program to protect certain low-income families from enrollment freezes. It prohibits enrollment freezes from applying to families receiving Temporary Cash Assistance, TANF, children on Social Security Income, or homeless children - ensuring these groups maintain access. If a freeze occurs, the State Department of Education must create a waitlist prioritizing these protected individuals. The bill also limits copay increases for specific participants and requires the Department to identify applicants eligible for free prekindergarten.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill prevents enrollment freezes for vulnerable families, ensuring continued state funding for child care scholarships (no defunding or cuts to essential program).85% confidence ✓ EducationSupports EducationProtects low-income families' access to child care scholarships, ensuring educational stability for vulnerable students by preventing enrollment freezes for TANF, homeless, and SSI recipients.85% confidence

Sub-Topics Early Childhood Student Financial Aid