Maryland House Bill HB378

Maryland 2026 Regular Session

• Introduced: 1/19/26
• Refer: 1/19/26

Caption

Prince George's County - Income Tax Credit for Parent and Guardian Volunteers in Elementary and Secondary Schools PG 420-26

Impact

The implementation of HB378 is expected to encourage parental and guardian involvement in local schools by providing a financial incentive for volunteer work. By potentially lowering the tax liability for active volunteers, the bill aims to foster a stronger community partnership between families and educational institutions. Additionally, the bill could lead to an increase in volunteer hours committed to schools, benefiting students and educators alike.

Summary

House Bill 378 proposes the introduction of a tax credit for eligible individuals who volunteer in schools within Prince George's County. The bill defines 'eligible taxpayer' as a parent or legal guardian of a school student who actively volunteers at the school, either public or non-public. Each eligible taxpayer can claim a credit against the state income tax based on the number of hours volunteered, with a maximum credit amount of $500 per taxable year. The State Department of Education will be responsible for developing the application process and issuing tax credit certificates.

Contention

While the bill has garnered support for its potential to enhance community engagement in education, some concerns have been raised regarding its fiscal implications on the state's budget. Critics worry that providing tax credits may lead to reduced state revenue, which could affect funding for essential services including education itself. Furthermore, there may be skepticism about the equitable distribution of benefits, ensuring that families from diverse socioeconomic backgrounds have equal access to volunteer opportunities and the associated tax credits.