Maryland 2024 Regular Session

Maryland House Bill HB490

Introduced
1/22/24  
Refer
1/22/24  
Report Pass
3/11/24  
Engrossed
3/13/24  
Refer
3/14/24  
Report Pass
3/29/24  
Enrolled
4/4/24  
Chaptered
5/16/24  

Caption

Income Tax - Subtraction Modification for Donations to Diaper Banks and Other Charitable Entities - Sunset Extension

Impact

If enacted, HB 490 will extend the benefits associated with charitable donations to diaper banks and similar organizations, thereby promoting continued support for initiatives that address hygiene poverty. This action is expected to contribute positively to the welfare of vulnerable populations, ensuring that more children have access to necessary hygiene products, which is particularly impactful in low-income communities. The amendment represents a commitment by the state to value charitable giving and its crucial role in community health.

Summary

House Bill 490 seeks to amend existing tax laws in Maryland by repealing the sunset provision that applies to the subtraction modification for donations made to diaper banks and other charitable entities. Specifically, this bill allows taxpayers to subtract up to $1,000 in donations to eligible organizations from their adjusted gross income when filing their state taxes. The aim of this legislation is to provide ongoing financial incentives for individuals to support charitable entities that distribute essential hygiene products to children and families in need.

Sentiment

The sentiment surrounding HB 490 is largely positive, with widespread support across various segments of the legislature. Proponents highlight the importance of extending tax benefits to those who contribute to charitable causes, arguing that this will encourage more individuals to give. By targeting hygiene poverty, the bill not only fosters generosity but also addresses a critical public health issue. However, it does not appear to face significant opposition, which suggests a consensus around the necessity of the provisions outlined in the legislation.

Contention

While there does not seem to be substantial contention regarding HB 490, some discussions may arise concerning the effectiveness of tax incentives versus direct funding for social services. Critics might argue that relying on individual donations can lead to inconsistencies in support for critical services. Nevertheless, the overall goal of the legislation appears to align with broader objectives of improving community health and supporting non-profit organizations dedicated to such causes. As the bill progresses, stakeholders may advocate for evaluations on its impact to ensure that intended benefits are realized.

Companion Bills

MD SB1115

Crossfiled Income Tax - Subtraction Modification for Donations to Diaper Banks and Other Charitable Entities - Sunset Repeal

Previously Filed As

MD SB94

Income Tax - Subtraction Modification - Public Safety Volunteers

MD HB521

Income Tax - Subtraction Modification - Public Safety Volunteers

MD SB76

Income Tax – Subtraction Modification – Public Safety Volunteers

MD HB1269

Income Tax - Subtraction Modification - Public Safety Volunteers

MD HB2

Income Tax - Subtraction Modification - Union Dues

MD SB141

Income Tax - Subtraction Modification for Adoption Expenses - Alterations

MD HB180

Income Tax - Subtraction Modification for Adoption Expenses - Alterations

MD HB195

Income Tax - Subtraction Modification - Retirement Income

MD HB125

Income Tax - Subtraction Modification - Retirement Income

MD SB49

Income Tax - Subtraction Modification - Retirement Income

Similar Bills

No similar bills found.