Maryland 2024 Regular Session

Maryland House Bill HB717

Introduced
1/26/24  

Caption

Income Tax - Credit for Employers Providing Parental Engagement Leave

Impact

If passed, HB 717 would amend Maryland tax law to allow employers to claim a credit against their state income tax for providing financial compensation for parental engagement leave. Employers can receive a refundable credit based on the hours of leave taken, with a maximum credit of $800 per qualified employee. This bill is expected to encourage more businesses to implement parental engagement leave policies and enhance family involvement in education, benefiting both the students and the workforce.

Summary

House Bill 717 proposes a new income tax credit for employers in Maryland who offer parental engagement leave to their employees. This bill aims to provide financial incentives for businesses to support their employees' involvement in their children's education through attendance at school-related activities and events. The bill outlines specific requirements for the leave, including that qualified employees must be parents or guardians of school-age children participating in these activities. Employers must establish written policies governing the leave and ensure it does not supplant other leave benefits already in place.

Contention

However, the bill may face some contention regarding the implementation of these policies by various businesses and the potential for unequal access among different employers. Critics may argue that while the intention of the bill is to promote parental involvement, it could place an additional administrative burden on smaller companies that may struggle to meet new regulatory requirements. There may also be concerns regarding the fiscal impact of tax credits on state revenues, particularly if the uptake of the credits is higher than anticipated.

Companion Bills

MD SB64

Crossfiled Income Tax - Credit for Employers Providing Parental Engagement Leave

Previously Filed As

MD SB809

Education - Public School Employees - Parental Leave

MD HB398

Economic Development Tax Credit Programs - Qualified Position and Qualified Employee - Definitions

MD SB344

Income Tax - Caregiver Tax Credit

MD HB28

Income Tax – Credit for Caregivers of Senior Family Members

MD HB641

Income Tax - Pregnancy Options Tax Credit

MD HB680

Income Tax - Student Loan Debt Relief Tax Credit - Alterations

MD HB1283

Income Tax - Credit for Individuals Without Motor Vehicles

MD HB965

Income Tax – Credit for Mold Remediation of Residential Rental Properties

MD HB765

Property and Income Taxes - Credits for Construction and Purchase of Housing in Western Maryland

MD SB576

Corporate Income Tax - Combined Reporting

Similar Bills

No similar bills found.