Maryland 2026 Regular Session

Maryland House Bill HB1297

Introduced
2/12/26  
Refer
2/12/26  
Report Pass
4/11/26  
Engrossed
4/13/26  

Caption

Income Tax - Student Loan Debt Relief Tax Credit - Alterations

Impact

By implementing these alterations, HB 1297 intends to impact state income tax laws favorably for those burdened with student loans. It specifically targets individuals who have incurred significant debt for higher education but have been unable to fully utilize available credits due to numerous challenges. Through its provisions, the bill aims to ease financial pressures faced by graduates, ultimately promoting financial stability and encouraging repayment of student loans. Furthermore, the legislation positions itself as a supportive measure for higher education in Maryland, linking tax benefits to educational attainment and debt levels.

Summary

House Bill 1297 aims to alter provisions regarding the Student Loan Debt Relief Tax Credit in Maryland. The bill modifies the existing rules on recapturing unused credits, allowing for the recapture of only the unused amount of the credit rather than the total claimed. Additionally, it empowers the Maryland Higher Education Commission to extend the timeframe for credit claimants to prove they utilized the credit for student loan repayment under certain circumstances. This change is expected to provide more flexibility for individuals struggling with student debt, encouraging them to take advantage of the tax relief benefits offered.

Sentiment

The sentiment around HB 1297 appears to be largely positive among supporters who view it as a critical step towards alleviating student debt burdens. Advocates argue that the enhancements to the tax credit will better serve a demographic that is often overwhelmed by educational expenses and the slow economic recovery following significant loans. However, there are indications of concern among some legislators regarding the fiscal implications of expanding tax credits and whether the state budget can sustain additional costs associated with this program.

Contention

Notable points of contention regarding the bill include discussions around the prioritization of tax credits among applicants. The bill stipulates that the Maryland Higher Education Commission will prioritize tax credit recipients based on specific criteria, such as debt burden relative to income and prior credit usage. This approach has sparked debate over fairness and access, particularly for recent graduates versus long-time loan holders. Furthermore, some critics argue that the measures may not sufficiently address the root causes of soaring student debt in Maryland, advocating for more comprehensive reforms in education financing.

Companion Bills

MD SB805

Crossfiled Income Tax - Student Loan Debt Relief Tax Credit - Alterations

Previously Filed As

MD HB1297

Income Tax - Student Loan Debt Relief Tax Credit - Alterations

MD HB483

Income Tax Credit - Venison Donation - Alterations

MD SB325

Income Tax - Credit for Employers of Eligible Apprentices - Alterations

MD HB496

Income Tax - Credits for Nursing Program Preceptors in Areas With Health Care Workforce Shortages - Alterations

MD HB327

Income Tax - Credit for Long-Term Care Premiums (Long-Term Care Relief Act of 2025)

MD SB155

Income Tax - Credit for Long-Term Care Premiums (Long-Term Care Relief Act of 2025)

MD HB919

State Tax Credits, Exemptions, and Deductions - Alterations and Repeal

MD HB151

County Income Tax - Rate and Income Brackets - Alterations

MD HB603

Earned Income Tax Credit - Notice of Eligibility - Alteration

MD HB907

Property Tax Credit - Urban Agricultural Property - Alterations

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