Tax Returns
Maryland 2025 Regular Session
Comprehensive Community Safety Funding Act [HB-387]
Imposing an excise tax on certain gross receipts of certain firearms dealers derived from the sales of firearms in the State and sales of firearms to residents of the State; etc.
Sponsored by: Rep. Jheanelle Wilkins
Hearing 2/13 At 1:00 P.m. on 01/31/2025
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Gettr Maryland 2025 Regular Session
Budget Reconciliation and Financing Act of 2025 [HB-352]
Establishing or altering certain administrative penalties; altering or repealing certain required appropriations; authorizing the use of certain funds for certain purposes; establishing certain funds; authorizing, requiring, or altering the distribution of certain revenue; altering the rates and rate brackets under the State income tax on certain income of individuals; requiring certain groups of corporations to file a combined income tax return reflecting the aggregate income tax liability of all members of the group; etc.
Sponsored by: No sponsors
Favorable With Amendments Report By Budget And Taxation on 03/28/2025
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Maryland 2025 Regular Session
Budget Reconciliation and Financing Act of 2025 [SB-321]
Establishing or altering certain administrative penalties; altering or repealing certain required appropriations; authorizing the use of certain funds for certain purposes; establishing certain funds; authorizing, requiring, or altering the distribution of certain revenue; altering the rates and rate brackets under the State income tax on certain income of individuals; requiring certain groups of corporations to file a combined income tax return reflecting the aggregate income tax liability of all members of the group; etc.
Sponsored by: No sponsors
Hearing Canceled on 02/14/2025
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Maryland 2025 Regular Session
Health and Taxation - Digital Social Media Services and the Mental Health Care Fund for Children and Youth [HB-414]
Establishing the Mental Health Care Fund for Children and Youth to support improved access to mental health care services to children and youth in the State; imposing a tax on certain annual revenues derived from certain digital social media services in the State; providing for the calculation and collection of the tax; requiring the Comptroller to distribute revenue from the tax in a certain manner; etc.
Sponsored by: Rep. Caylin Young
First Reading Ways And Means on 01/16/2025
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Maryland 2025 Regular Session
Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act) [SB-295]
Establishing the Income Tax Reconciliation Program in the State to allow certain justice-involved individuals to establish installment payment plans and receive a waiver of any interest and penalties that accrue for unpaid income tax due for a taxable year beginning after December 31, 2024, but before January 1, 2030; requiring the Comptroller to administer the Program; requiring the Comptroller, in collaboration with the Department of Public Safety and Correctional Services, to develop an awareness campaign about the Program; etc.
Sponsored by: Sen. Cory McCray
Hearing 3/20 At 1:00 P.m. on 03/03/2025
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Maryland 2025 Regular Session
County Income Tax - Rate and Income Brackets - Alterations [HB-151]
Altering, subject to certain limitations, the maximum tax rate that a county may impose on an individual's Maryland taxable income; limiting the number of brackets that a county that imposes the county income tax on a bracket basis may set; and requiring a county that imposes the county income tax on a bracket basis to use certain income bracket thresholds; and applying the Act to taxable years beginning after December 31, 2026.
Sponsored by: Rep. Julie Palakovich Carr
Hearing 1/30 At 1:00 P.m. on 01/13/2025
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Maryland 2025 Regular Session
Income Tax - Credit for Firearm Safety Devices [HB-250]
Allowing a credit against the State income tax for the purchase of certain firearm safety devices in an amount equal to the lesser of 100% of the purchase price or $200 during the taxable year; allowing an individual to carry over any excess credit to the next taxable year; requiring the Comptroller to establish a process to issue tax credit certificates; limiting the aggregate allowable amount of credits to $250,000 for any taxable year; and applying the Act to all taxable years beginning after December 31, 2024.
Sponsored by: Rep. Joe Vogel
Hearing 1/30 At 1:00 P.m. on 01/13/2025
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Maryland 2024 Regular Session
Tax Assistance for Low-Income Marylanders - Funding [SB-1142]
Requiring the Comptroller, for fiscal year 2025 and each fiscal year thereafter, to distribute $500,000 from the remaining net abandoned property funds after certain distributions to the Tax Clinics for Low-Income Marylanders Fund; requiring the Governor to include in the annual budget, for fiscal year 2026 and each year thereafter, an appropriation of $800,000 for the CASH Campaign of Maryland to award grants for providing certain tax assistance through certain on-demand and mobile tax clinics; etc.
Sponsored by: Sen. Guy Guzzone
Approved By The Governor - Chapter 804 on 05/16/2024
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Maryland 2024 Regular Session
Artificial Intelligence Tools - Income Tax Credit and Sales and Use Tax [HB-1294]
Prohibiting the Secretary of Commerce from issuing a tax credit certificate for the purchase of certain cybersecurity technologies or services for a taxable year beginning after December 31, 2023; altering the definition of "digital product" under the State sales and use tax to include certain artificial intelligence tools; allowing a credit against the State income tax for costs paid or incurred by a qualified buyer for certain artificial intelligence tools; etc.
Sponsored by: Rep. Caylin Young
First Reading Ways And Means on 02/09/2024
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Maryland 2024 Regular Session
Health and Taxation - Digital Social Media Services and the Mental Health Care Fund for Children and Youth [HB-1372]
Establishing the Mental Health Care Fund for Children and Youth as to support improved access to mental health care services to children and youth in the State; imposing a tax on certain annual revenues derived from certain digital social media services in the State; providing for the calculation and collection of the tax; requiring the Comptroller to distribute revenue from the tax in a certain manner; etc.
Sponsored by: Rep. Ashanti Martinez
Hearing Canceled on 02/13/2024
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Maryland 2024 Regular Session
Transportation Financing - Retail Delivery Fee and Transportation Network Company Impact Fee (Transportation Funding Act of 2024) [HB-1215]
Pledging certain revenues from a retail delivery fee and a transportation network company impact fee to paying the principal of and interest on consolidated transportation bonds issued by the Department of Transportation; establishing a Retail Delivery Fee and Transportation Network Company Impact Fee Account in the Transportation Trust Fund; requiring the Department to allocate the funds in the Retail Delivery Fee and Transportation Network Company Impact Fee Account for certain transportation purposes; etc.
Sponsored by: Rep. Marc Korman
Hearing 3/01 At 1:00 P.m. (environment And Transportation) on 02/09/2024
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Maryland 2024 Regular Session
Income Tax - Credit for Cybersecurity Measures Undertaken by Small Businesses [HB-1210]
Authorizing a credit against the State income tax for a certain small business that employs 50 or fewer employees for costs incurred by the small business during the taxable year for certain cybersecurity measures undertaken by the small business; making the credit refundable; and applying the Act to all taxable years beginning after December 31, 2023.
Sponsored by: Rep. Nicholaus Kipke
First Reading Ways And Means on 02/08/2024
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Maryland 2024 Regular Session
Income Tax - Credit for Spaying and Neutering Dogs and Cats [HB-1107]
Allowing a credit against the State income tax for up to $100 of certain qualified expenses incurred by an individual during the taxable year to spay or neuter a dog or cat owned by the individual.
Sponsored by: Rep. Jason Buckel
First Reading Ways And Means on 02/07/2024
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Maryland 2024 Regular Session
Income Tax - Opportunity for Filers to Register to Make Anatomical Gift [HB-1068]
Requiring the Comptroller to implement procedures to offer certain income tax return filers the opportunity to register to make an anatomical gift in accordance with the Maryland Revised Uniform Anatomical Gift Act through a hyperlink to the anatomical gift donor registry.
Sponsored by: Rep. Jessica Feldmark
Approved By The Governor - Chapter 190 on 04/25/2024
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Maryland 2024 Regular Session
Fair Share for Maryland Act of 2024 [HB-1007]
Altering a certain limit on the unified credit used for determining the estate tax for decedents dying on or after a certain date; altering a certain limitation on the amount of the estate tax for decedents dying on or after a certain date; requiring that certain sales of tangible personal property be included in the numerator of the sales factor used for apportioning a corporation's income to the State under certain circumstances; altering the State income tax rate on Maryland taxable income of certain individuals; etc.
Sponsored by: Rep. Eric Ebersole
Hearing 2/22 At 1:00 P.m. on 02/06/2024
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Maryland 2024 Regular Session
Alcoholic Beverages - Breweries, Wineries, and Distilleries - Direct Delivery [SB-1041]
Establishing direct-to-consumer alcoholic beverages delivery permits authorizing the direct delivery of beer, wine, or liquor to a consumer in the State; establishing the requirements an individual must meet to qualify for a direct-to-consumer alcoholic beverages delivery permit; establishing a maximum amount that a recipient of an alcoholic beverages delivery may receive annually; and repealing a maximum amount that a consumer may purchase when visiting certain alcoholic beverage manufacturers.
Sponsored by: Sen. William Folden
Approved By The Governor - Chapter 918 on 05/16/2024
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Maryland 2024 Regular Session
Comprehensive Community Safety Funding Act [HB-935]
Imposing an excise tax on certain gross receipts of certain firearms dealers derived from the sales of firearms, firearm accessories, and ammunition in the State; etc.
Sponsored by: Rep. Eric Ebersole
First Reading Ways And Means on 02/02/2024
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Maryland 2024 Regular Session
Fair Share for Maryland Act of 2024 [SB-766]
Altering a certain limit on the unified credit used for determining the estate tax for decedents dying on or after a certain date; altering a certain limitation on the amount of the estate tax for decedents dying on or after a certain date; requiring that certain sales of tangible personal property be included in the numerator of the sales factor used for apportioning a corporation's income to the State under certain circumstances; altering the State income tax rate on Maryland taxable income of certain individuals; etc.
Sponsored by: Sen. James Rosapepe
First Reading Budget And Taxation on 02/01/2024
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Maryland 2024 Regular Session
Comprehensive Community Safety Funding Act [SB-784]
Altering the sales and use tax rate imposed on firearms, firearm accessories, and ammunition from 6% to 11%; and providing that the sales and use tax does not apply to the sale of certain firearm accessories and ammunition.
Sponsored by: Sen. William Ferguson
Hearing 3/28 At 12:00 P.m. on 03/28/2024
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Maryland 2024 Regular Session
Abandoned Cemeteries Fund - Establishment and Income Tax Checkoff [HB-828]
Establishing the Abandoned Cemeteries Fund to provide for the care, preservation, maintenance, and restoration of abandoned cemeteries in the State; establishing a certain income tax checkoff for voluntary contributions to the Abandoned Cemeteries Fund; and requiring the Comptroller to include a checkoff on individual income tax return forms for voluntary contributions to the Fund and to include certain information in each individual income tax return package.
Sponsored by: Rep. Christopher Adams
First Reading Ways And Means on 01/31/2024