Maryland 2026 Regular Session

Maryland House Bill HB363

Introduced
1/19/26  
Refer
1/19/26  
Report Pass
3/13/26  
Engrossed
3/18/26  
Refer
3/19/26  
Report Pass
4/8/26  
Enrolled
4/10/26  
Chaptered
4/28/26  

Caption

Local Government - Grant for Recipients of State Child Tax Credit - Authorization

Impact

The bill has a significant impact on local government financial policies as it allows counties to introduce tax credits at their discretion. This legislation could potentially increase tax equity by enabling low-income families to benefit directly from local tax relief measures. Additionally, it provides a framework within which local governments can support their constituents more effectively by offering targeted financial benefits to families with children.

Summary

House Bill 363 aims to authorize counties in Maryland to provide a grant against local income taxes for recipients of the State child tax credit. This bill modifies existing tax codes to allow local governments to offer financial credits to taxpayers who qualify based on their adjusted gross income. Specifically, taxpayers with an adjusted gross income below $15,000 may benefit from a $500 credit for each qualified child, and this amount reduces incrementally as income exceeds the threshold.

Sentiment

The sentiment around HB 363 appears to be overwhelmingly positive, with legislative discussions emphasizing the importance of assisting low-income families and improving their financial stability. Supporters argue that this measure would alleviate some of the financial burden faced by these families, particularly in relation to child-rearing expenses. However, there may be concerns regarding the financial implications for local governments in funding these grants and ensuring that they do not lead to broader fiscal challenges.

Contention

Notable points of contention include the potential administrative burden on local governments to implement these grants, as well as questions surrounding the consistency and reliability of funding for such measures. Critics may also argue about the fairness of local tax credits, emphasizing that not all counties have equal revenue-generating capabilities, which could lead to disparities in assistance across the state. The success of this bill will largely depend on how local governments choose to adopt and apply these provisions.

Companion Bills

MD SB468

Crossfiled Local Government - Grant for Recipients of State Child Tax Credit - Authorization

Previously Filed As

MD HB614

Local Earned Income Tax Credit - Calculation - County Income Tax Rate

MD HB708

Earned Income Tax Credit - Individuals Without Qualifying Children - Eligibility

MD SB668

Earned Income Tax Credit - Individuals Without Qualifying Children - Eligibility

MD HB300

State Government - Grants and Contracts - Reimbursement of Indirect Costs

MD SB127

State Government - Grants and Contracts - Reimbursement of Indirect Costs

MD SB414

Income Tax Credit - Parent of Stillborn Child

MD HB891

Income Tax - Local Newsroom Tax Credit

MD HB919

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

MD HB1079

Office of Regulatory Management and State Government Authorizations

MD SB872

Local Government - Hiring and Promotion Preferences for Veterans and Spouses of Service Members and Veterans (Families Serve Act)

Similar Bills

No similar bills found.