Maryland 2026 Regular Session

Maryland House Bill HB1271

Introduced
2/12/26  

Caption

Reparations - Board, Fund, and Excise Tax on Endowments - Establishment

Impact

To fund these initiatives, HB1271 introduces an excise tax on the endowments of nonpublic institutions with significant financial reserves, specifically those with endowments exceeding $2 billion. The tax rate is set at 4%, and the revenue generated from this tax will be allocated directly to the Maryland Reparations Fund. This fund is designed to ensure continuous support for initiatives that aim to address and repair the consequences of historic discrimination. This financial structure reflects a commitment to tackle past wrongs through concrete fiscal measures.

Summary

House Bill 1271, titled 'Reparations - Board, Fund, and Excise Tax on Endowments - Establishment', proposes the establishment of a Maryland Reparations Board. This board will be responsible for examining reparations payments and making recommendations on the distribution of grants to individuals affected by historical inequality. The bill seeks to address long-standing grievances related to systemic discrimination and economic disparities faced by certain groups in Maryland. It intends to create a channel for financial redress through a series of grants aimed at ameliorating inequities stemming from past injustices.

Contention

While proponents argue that the bill is a necessary step towards reconciliation and providing aid to marginalized communities, there may be resistance surrounding the imposition of the endowment excise tax. Critics might question the fairness of taxing educational institutions, arguing it could divert resources from educational purposes to reparative measures. Additionally, concerns could arise regarding the effectiveness of the proposed board in managing grant disbursements and whether it can genuinely represent the interests of those it aims to help. The conversations surrounding this bill highlight ongoing debates about the efficacy and morality of reparations as a mechanism for addressing historical injustices.

Companion Bills

No companion bills found.

Previously Filed As

MD HB1271

Reparations - Board, Fund, and Excise Tax on Endowments - Establishment

MD SB963

Abandoned and Neglected Cemeteries Fund - Establishment

MD HB535

Abandoned and Neglected Cemeteries Fund - Establishment

MD SB510

Excess Ownership of Single-Family Residences Excise Tax (End Hedge Fund Control of Maryland Homes Act of 2025)

MD HB216

Electric Vehicles - Repeal of Excise Tax Credit and Establishment of Rebate Program

MD SB519

Prostate Cancer Care Access Grant Program and Fund - Establishment

MD HB198

Criminal Procedure - Crime Solvers Reward Fund - Establishment

MD HB650

Maryland Fair and Agricultural Education Promise Fund - Establishment (Maryland Fair and Agricultural Education Promise Act)

MD SB563

Maryland Fair and Agricultural Education Promise Fund - Establishment (Maryland Fair and Agricultural Education Promise Act)

MD SB469

State Government - Maryland Reparations Commission - Establishment (Harriet Tubman Community Investment Act)

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