Maryland 2023 Regular Session

Maryland House Bill HB641

Introduced
2/6/23  

Caption

Income Tax - Pregnancy Options Tax Credit

Impact

The bill would amend several sections of Maryland's tax code to integrate the new tax credit. Taxpayers who donate to approved organizations can receive a credit equal to 50% of the donation, capped at $1,000 for individuals and $5,000 for business entities. This tax credit is structured to foster more philanthropic contributions toward pregnancy resources, potentially alleviating financial burdens for organizations that support pregnant individuals. Furthermore, credits that exceed the taxpayer's state tax liabilities can be carried forward for up to five years, allowing for consistent support over multiple tax years.

Summary

House Bill 641 introduces a tax credit against state income tax for individuals or business entities making donations to eligible charitable organizations operating pregnancy resource centers. This provision aims to support organizations that provide pregnancy counseling and services without performing, inducing, or referring for abortions, thus encouraging donations that can bolster resources available for expectant mothers. The bill outlines a framework under which taxpayers may claim a credit on their state income taxes, subject to specific limits and conditions.

Contention

Discussions around HB 641 may reflect broader societal debates regarding reproductive health and state involvement in such matters. Proponents argue that the bill enhances support for vulnerable pregnant individuals by promoting alternatives. However, critics could contend that it inadvertently excludes or undermines other reproductive health options, such as access to abortion services. The reliance on charitable donations to fund pregnancy resource centers raises questions about the adequacy and reliability of services offered, as well as concerns regarding the state’s role in reinforcing specific types of resource centers over others.

Companion Bills

No companion bills found.

Previously Filed As

MD AB24

Personal income taxes: Targeted Child Tax Credit.

MD S0032

Pregnancy Care Tax Credit

MD SB159

Authorize tax credit for pregnancy resource centers donations

MD SB40

Authorize tax credit for pregnancy resource center donations

MD HB1201

Revenue and taxation; credit; pregnancy resource centers; effective date.

MD SB813

Income Tax – Calculation of Taxable Income – Investments in Sustainable Materials Management Projects

MD HB1788

Revenue and taxation; tax credit; pregnancy resource centers; effective date.

MD HB356

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

MD SB22

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

MD SB290

Income tax, tax credit for voluntary cash contributions to pregnancy center or residential maternity facility

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