Maryland 2023 Regular Session

Maryland House Bill HB547

Introduced
2/2/23  
Refer
2/2/23  
Report Pass
3/6/23  
Engrossed
3/10/23  
Refer
3/13/23  
Report Pass
4/7/23  
Enrolled
4/8/23  
Chaptered
4/11/23  

Caption

Family Prosperity Act of 2023

Impact

The proposed legislation is expected to significantly alter the financial landscape for families in Maryland, particularly those with modest incomes. By allowing a larger number of residents to qualify for the EITC and revising the criteria for dependent children eligibility, the bill aims to alleviate some financial burdens these families face. Critics argue, however, that while increasing the EITC is beneficial, the long-term implications on state tax revenues need careful consideration. Moreover, the bill's provision to allow continued claims on credits post the specified taxable year raises questions on budgetary impacts and potential adjustments required to accommodate these refunds.

Summary

House Bill 547, also known as the Family Prosperity Act of 2023, aims to amend Maryland's policies surrounding the earned income tax credit (EITC) as well as the State's tax credits for dependent children. The bill raises the threshold for federal adjusted gross income that qualifies taxpayers for claiming the EITC, thus increasing the number of families who can benefit from these tax credits. Additionally, it modifies the definition of 'qualified child' to include not only younger dependents but also those with disabilities, broadening the scope of eligible families. This change is designed to offer greater financial support to lower-income households, directly impacting their tax liabilities and potential refunds.

Sentiment

The sentiment surrounding HB 547 appears to be broadly positive among supporters who see it as a necessary step towards improving the economic stability of low-income families. Advocates for the bill argue that tax credits such as the EITC are vital tools in reducing poverty and promoting family prosperity. Conversely, some lawmakers express reservations about the sustainability of these expanded credits in relation to the overall state budget, indicating a divide in perspectives on fiscal responsibility versus social welfare priorities. The discussions evoke themes of economic equity and the role of government in supporting vulnerable populations.

Contention

One notable point of contention regarding HB 547 lies in the balance between increasing benefits for families and managing state tax revenue. Some critics highlight concerns that expanding the definition of eligible dependents and raising income limits for credits could lead to significant budgetary strains if the number of applicants substantially increases. This tension reflects a broader debate on the efficacy of tax credits and their role in social safety nets, with strong arguments on both sides advocating for either increased fiscal support for families or maintaining prudence in state financial management.

Companion Bills

MD SB552

Crossfiled Family Prosperity Act of 2023

Previously Filed As

MD SB552

Family Prosperity Act of 2023

MD SB404

Working Marylanders Tax Relief Act of 2022

MD HB422

Working Marylanders Tax Relief Act of 2022

MD HB1014

Fair Share for Maryland Act of 2025

MD SB859

Fair Share for Maryland Act of 2025

MD HB1007

Fair Share for Maryland Act of 2024

MD SB766

Fair Share for Maryland Act of 2024

MD HB7024

Tax Relief for American Families and Workers Act of 2024

MD SB1992

Working Families Tax Relief Act of 2023

MD HB992

Income Tax - Earned Income Tax Credit - Alteration and Sunset Repeal

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