Maryland 2026 Regular Session

Maryland House Bill HB290

Introduced
1/14/26  

Caption

Income Tax – Cybersecurity Technology and Service Tax Credit – Alterations

Impact

The alterations brought forth by HB290 affect existing tax credit provisions by changing eligibility requirements and the credit limits significantly. The bill not only modifies the total amount of credits that may be issued for cybersecurity purchases but also revises the guidelines for who qualifies as a 'qualified seller.' The revamped credit is part of broader efforts to enhance economic development within the state's cybersecurity sector and strengthen local businesses through improved security measures.

Summary

House Bill 290 introduces the Buy Maryland Cybersecurity Tax Credit, aimed at providing a tax credit against the State income tax for businesses purchasing cybersecurity technology and services. The bill outlines a 50% tax credit for costs incurred by entities when purchasing from qualified sellers, thereby promoting the local cybersecurity industry. This credit is designed to help Maryland businesses safeguard their operations and customer information by incentivizing the acquisition of necessary cybersecurity solutions from in-state providers.

Conclusion

Overall, the passage of HB290 signifies a strategic shift towards fostering a more robust cybersecurity framework in Maryland, promoting local economic growth while simultaneously addressing the increasing threats in the digital landscape. The bill's future implementation will likely be monitored closely to assess its impact on the intended beneficiaries and the overall security environment within the state.

Contention

While the intention behind HB290 is to bolster cybersecurity measures and support local businesses, there may be points of contention regarding the fiscal implications of implementing such tax credits. Stakeholders may debate the financial sustainability of the tax incentives and their long-term effectiveness in truly enhancing the cybersecurity landscape. Furthermore, the bill's modifications in defining qualified sellers could raise concerns among entities who may feel disadvantaged by the stricter eligibility criteria.

Companion Bills

MD SB25

Crossfiled Income Tax - Cybersecurity Technology and Service Tax Credit - Alterations

Previously Filed As

MD HB919

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

MD HB483

Income Tax Credit - Venison Donation - Alterations

MD SB1045

Sales and Use Tax - Taxable Business Services - Alterations

MD SB325

Income Tax - Credit for Employers of Eligible Apprentices - Alterations

MD SB907

Cybersecurity - Standards, Compliance, and Audits - Alterations

MD HB376

Maryland Cybersecurity Council - Alterations

MD SB294

Maryland Cybersecurity Council - Alterations

MD HB496

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

MD HB1297

Income Tax - Student Loan Debt Relief Tax Credit - Alterations

MD HB151

County Income Tax - Rate and Income Brackets - Alterations

Similar Bills

NJ A3959

Establishes Office of Cybersecurity Infrastructure.

NJ S1262

Requires businesses in financial essential infrastructure, and health care industries to develop cybersecurity plans and report cybersecurity incidents.

CA AB979

California Cybersecurity Integration Center: artificial intelligence.

NJ A1550

Requires adoption and implementation of cybersecurity standards by casinos and sportsbooks; establishes safe gaming certification program.

NM SB254

Cybersecurity Act & Office Changes

IN SB0472

Cybersecurity.

NJ A1549

Establishes Gaming Cybersecurity Intelligence and Response Council.

NJ S2940

Establishes Office of Cybersecurity Infrastructure.