Maryland 2026 Regular Session

Maryland Senate Bill SB377

Introduced
1/27/26  

Caption

Earned Income Tax Credit - Individuals Without Qualifying Children - Eligibility

Impact

If enacted, SB377 will significantly impact state tax law by updating and increasing the income thresholds for the EITC. The adjustments are intended to reflect the economic realities faced by residents, ensuring that more individuals can benefit from the credit. Furthermore, the bill stipulates that these thresholds will be adjusted annually for inflation, which is crucial for maintaining the effectiveness of the credit over time. This proactive measure is aimed at preventing erosion of taxpayer benefits due to inflation, making the credit a more reliable support mechanism.

Summary

Senate Bill 377 aims to expand the eligibility for the Maryland earned income tax credit (EITC) for individuals without qualifying children. Currently, the EITC has specific income thresholds at which the benefits phase out, which can limit access for certain low-income taxpayers. This bill seeks to adjust those thresholds and permit a broader range of individuals to qualify for the credit, effectively providing financial relief for a more diverse group of taxpayers who may be struggling economically.

Contention

Discussions around SB377 highlight the importance of providing support to low-income individuals and families. Some legislators express concerns that the adjustments may strain the state budget, reflecting a common contention among tax credits and their fiscal implications. However, supporters argue that the benefits of reducing poverty and providing necessary financial support far outweigh the potential costs. The debate centers on balancing state financial responsibilities with the urgent needs of vulnerable populations, showcasing the complex dynamics in tax policy and social support systems.

Companion Bills

MD HB542

Crossfiled Earned Income Tax Credit - Individuals Without Qualifying Children - Eligibility

MD SB668

Carry Over Earned Income Tax Credit - Individuals Without Qualifying Children - Eligibility

Previously Filed As

MD HB708

Earned Income Tax Credit - Individuals Without Qualifying Children - Eligibility

MD SB668

Earned Income Tax Credit - Individuals Without Qualifying Children - Eligibility

MD HB614

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

MD HB603

Earned Income Tax Credit - Notice of Eligibility - Alteration

MD SB663

Earned Income Tax Credit - Notice of Eligibility - Alteration

MD SB104

Income Tax - Credit for Individuals Residing With and Caring for Elderly Parents

MD SB295

Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)

MD HB634

Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)

MD HB377

Prince George's County - Income Tax - Credit for Employers Providing Parental Engagement Leave PG 409-25

MD HB891

Income Tax - Local Newsroom Tax Credit

Similar Bills

No similar bills found.