Maryland 2022 Regular Session

Maryland House Bill HB252

Introduced
1/13/22  
Refer
1/13/22  
Report Pass
3/18/22  
Engrossed
3/21/22  
Refer
3/21/22  
Report Pass
4/4/22  
Enrolled
4/7/22  
Chaptered
4/12/22  

Caption

Income Tax - Maryland Earned Income Tax Credit Assistance Program for Low-Income Families

Impact

The implementation of HB 252 is set to empower low-income families by facilitating access to tax credits they may have otherwise missed. Starting from the taxable year after December 31, 2024, the Comptroller will be required to prepare and provide specific forms that enable eligible taxpayers to claim these crucial credits conveniently. Furthermore, penalties for failing to file will be waived under certain circumstances, promoting an environment where residents are encouraged to file their taxes without the fear of incurring additional costs.

Summary

House Bill 252 establishes the Maryland Earned Income Tax Credit Assistance Program aimed at supporting low-income families through better income tax return preparation. This program allows the Comptroller to use existing data to identify eligible taxpayers who have not claimed their earned income tax credit. By automating and streamlining the process, this initiative aims to make it easier for qualifying residents to receive their entitled tax credits, thereby potentially improving their financial situations and overall economic status.

Sentiment

The sentiment around HB 252 is largely positive, especially among advocates for low-income families and tax reform. Many view this bill as a proactive step towards alleviating economic hardships faced by vulnerable populations, as it directly addresses barriers to accessing vital tax credits. However, some fiscal conservatives might express concern over the costs associated with implementing this program, though the overall discussion remains focused on the potential benefits for low-income families.

Contention

Notable points of contention surrounding HB 252 may arise in two key areas: the administration of the program and the allocation of state resources. While proponents argue that automating tax filing for eligible residents is efficient and beneficial, opponents could question the sustainability of such an initiative in the long run and its implications on the state’s budget. The requirement for the Comptroller to report on the program’s effectiveness annually for several years also indicates an ongoing need for oversight, addressing any potential challenges as the program is rolled out.

Companion Bills

MD SB369

Crossfiled Income Tax - Maryland Earned Income Tax Credit Assistance Program for Low-Income Families

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