Maryland 2024 Regular Session

Maryland House Bill HB447

Introduced
1/22/24  
Refer
1/22/24  
Report Pass
4/6/24  
Engrossed
4/8/24  
Refer
4/8/24  
Refer
4/8/24  
Report Pass
4/8/24  
Enrolled
4/8/24  
Chaptered
5/16/24  

Caption

Income Tax Credit - Venison Donation

Impact

The legislation seeks to foster community involvement and support for venison donation programs while reducing waste. By providing a financial incentive via tax credits, it aims to encourage more hunters to consider donating deer meat rather than discarding it, thereby increasing the availability of protein-rich food for those in need. The potential financial relief for hunters may also enhance engagement in wildlife management practices, reinforcing responsible hunting behavior as part of conservation efforts.

Summary

House Bill 447 introduces an income tax credit incentive for individuals who harvest an antlerless deer and donate the meat to specific non-profit organizations. This bill outlines that hunters can claim up to $75 against their state income tax for the costs incurred in butchering and processing the deer for consumption, assuming they comply with state hunting laws and donate the meat to an organization recognized as tax-exempt under ยง 501(c)(3) of the Internal Revenue Code. The bill is proposed as a measure to promote wildlife conservation and encourage charitable giving among hunters.

Sentiment

The sentiment surrounding HB 447 appears positive, particularly among hunting communities and non-profit organizations focused on food security. Supporters of the bill argue that it not only supports local charities but also strengthens the bond between hunters and community welfare. However, some concerns may arise regarding the implications of increased deer harvesting and its impact on local ecosystems, suggesting that comprehensive wildlife management should be a consideration as the bill moves forward.

Contention

A notable point of contention could arise regarding the effectiveness and feasibility of the tax credit mechanism. Critics might question whether the potential benefits to charitable organizations will outweigh any regulatory or administrative burdens incurred in overseeing the venison donation process. Additionally, discussions may focus on how to ensure that such donations adhere to food safety standards, ensuring that both hunters and recipients of the meat are protected under the law.

Companion Bills

MD SB440

Crossfiled Income Tax Credit - Venison Donation

Previously Filed As

MD HB584

Income Tax Credit - Food Donations by Qualified Farms - Sunset Repeal and Alterations (Farmers Feeding Families Act)

MD SB452

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

MD HB641

Income Tax - Pregnancy Options Tax Credit

MD HB1074

Income Tax - Automated External Defibrillator Tax Credit

MD HB680

Income Tax - Student Loan Debt Relief Tax Credit - Alterations

MD SB624

Income Tax - Automated External Defibrillator Tax Credit (Joe Sheya Act)

MD SB243

Income Tax - Child and Dependent Care Tax Credit - Alterations

MD SB344

Income Tax - Caregiver Tax Credit

MD HB765

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

MD HB934

Natural Resources - Antlerless Deer Hunting Programs - Authorization

Similar Bills

No similar bills found.