Maryland 2023 Regular Session

Maryland Senate Bill SB270

Introduced
1/26/23  

Caption

More Local Tax Relief for Working Families Act of 2023

Impact

The passage of SB270 is expected to significantly impact the fiscal landscape for counties in Maryland. By allowing counties the option to raise their tax rate beyond the previous cap, it could lead to increased revenues that may be used to fund local services and programs beneficial to working families. However, this bill introduces a measure whereby any increase above 3.2% must coincide with a reduction in the tax rate for the lowest income bracket. This provision aims to ensure that the tax burden is not disproportionately placed on lower-income households, promoting a more equitable tax structure across the state.

Summary

Senate Bill 270, known as the More Local Tax Relief for Working Families Act of 2023, aims to adjust the maximum county income tax rates in Maryland to provide greater tax relief for working families. The bill seeks to amend the existing regulations on county income tax, allowing counties to impose a tax rate that exceeds current limits under specific conditions. Notably, the bill proposes that the maximum tax rate may be set at 3.7% for tax years beginning after December 31, 2023, an increase from the previous cap of 3.2%. This change seeks to provide counties with more flexibility in crafting their tax policies according to local needs and circumstances.

Contention

There are notable points of contention surrounding SB270. Supporters of the bill argue that counties should have the authority to adjust tax rates as needed to address local financial pressures and responsibilities. However, some critics express concern that the potential for increased tax rates could disproportionately affect low-income families, despite the provisions aimed at tax relief for the lowest brackets. Additionally, there may be apprehensions about the variable nature of local taxation impacting residents unevenly across the state. The requirement for public hearings before any tax increase above 2.6% seeks to address transparency and community input, which could be a contentious point among local governments and their constituents.

Companion Bills

MD HB142

Crossfiled More Local Tax Relief for Working Families Act of 2023

Previously Filed As

MD HB142

More Local Tax Relief for Working Families Act of 2023

MD SB736

Real Local Tax Relief for Working Families Act of 2022

MD SB1992

Working Families Tax Relief Act of 2023

MD HB7024

Tax Relief for American Families and Workers Act of 2024

MD AB91

Income taxation: Loophole Closure and Small Business and Working Families Tax Relief Act of 2019.

MD SB404

Working Marylanders Tax Relief Act of 2022

MD S555

Working Families Act

MD HB422

Working Marylanders Tax Relief Act of 2022

MD S878

Working Families Act

MD H569

Working Families Act

Similar Bills

No similar bills found.