Maryland 2024 Regular Session

Maryland House Bill HB369

Introduced
1/17/24  

Caption

Income Tax - Senior Tax Credit - Alterations

Impact

If enacted, HB 369 will significantly change the tax landscape for Maryland seniors, particularly those with lower incomes. The credit adjustments include raising the maximum available credit for seniors making less than $75,000 from $1,000 to $1,250, and for those making between $75,000 and $100,000 from $1,000 to $750, with similar increases for couples filing jointly. These changes are expected to foster greater financial stability among older residents, encouraging a more favorable economic environment for them.

Summary

House Bill 369 aims to alter the calculation of a tax credit against the State income tax specifically for residents aged 65 and older. This bill proposes to increase the existing senior tax credit amounts depending on income thresholds, effectively providing greater tax relief for lower income seniors. By modifying how the tax credit is calculated, the bill seeks to alleviate financial burdens for the senior population, which is particularly impacted by rising costs of living and healthcare expenses.

Contention

While proponents of HB 369 argue that the bill is a necessary step towards supporting seniors financially, there are concerns regarding its long-term fiscal implications for the state’s budget. Opponents might argue that increasing tax credits could lead to reduced state revenue, impacting funding for essential services. The bill's success depends on balancing senior citizens' financial needs with the state’s economic health, which could ignite a debate on the prioritization of tax benefits for specific demographic groups over broader tax policies.

Companion Bills

MD SB498

Crossfiled Income Tax - Senior Tax Credit - Alterations

Previously Filed As

MD SB243

Income Tax - Child and Dependent Care Tax Credit - Alterations

MD HB337

Income Tax – Capital Gains, Dividends, and Foreign–Derived Intangible Income – Alterations (Investing in Marylanders Act of 2023)

MD SB207

Income Tax - Octogenarian Credit

MD HB680

Income Tax - Student Loan Debt Relief Tax Credit - Alterations

MD HB641

Income Tax - Pregnancy Options Tax Credit

MD SB452

Film Production Activity Income Tax Credit - Alterations and Maryland Entertainment Council

MD SB344

Income Tax - Caregiver Tax Credit

MD HB211

Rental Housing Fund, Calculation of Taxable Income, and Transfer Tax - Alterations (Affordable Housing Investment Act)

MD HB270

Film Production Activity Income Tax Credit - Alterations and Maryland Entertainment Council

MD HB28

Income Tax – Credit for Caregivers of Senior Family Members

Similar Bills

No similar bills found.