Maryland 2024 Regular Session

Maryland House Bill HB719 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1
2	2
3	3	EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0719
6	6
7	7	HOUSE BILL 719
8	8	Q3 4lr1024
9	9	CF SB 198
10	10	By: Delegates J. Long, Alston, Bagnall, Buckel, Miller, Schmidt, Simmons,
11	11	Tomlinson, and Wilkins
12	12	Introduced and read first time: January 26, 2024
13	13	Assigned to: Ways and Means
14	14
15	15	A BILL ENTITLED
16	16
17	17	AN ACT concerning 1
18	18
19	19	Income Tax – Credit for Parent and Guardian Volunteers in Elementary and 2
20	20	Secondary Schools 3
21	21
22	22	FOR the purpose of allowing certain eligible taxpayers who volunteer in a certain school a 4
23	23	credit against the State income tax; requiring the State Department of Education, in 5
24	24	consultation with the Comptroller, to develop and make available a certain 6
25	25	application and tax credit certificate; requiring a certain county board member or 7
26	26	school administrator to issue tax credit certificates in a certain manner; making the 8
27	27	credit refundable under certain circumstances; and generally relating to a credit 9
28	28	against the State income tax for volunteering in certain schools. 10
29	29
30	30	BY repealing and reenacting, without amendments, 11
31	31	Article – Education 12
32	32	Section 1–101(a) and (d) 13
33	33	Annotated Code of Maryland 14
34	34	(2022 Replacement Volume and 2023 Supplement) 15
35	35
36	36	BY adding to 16
37	37	Article – Tax – General 17
38	38	Section 10–758 18
39	39	Annotated Code of Maryland 19
40	40	(2022 Replacement Volume and 2023 Supplement) 20
41	41
42	42	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 21
43	43	That the Laws of Maryland read as follows: 22
44	44
45	45	Article – Education 23
46	46
47	47	1–101. 24
48	48	2 HOUSE BILL 719
49	49
50	50
51	51	(a) In this article, unless the context requires otherwise, the following words have 1
52	52	the meanings indicated. 2
53	53
54	54	(d) “County board” means the board of education of a county and includes the 3
55	55	Baltimore City Board of School Commissioners. 4
56	56
57	57	Article – Tax – General 5
58	58
59	59	10–758. 6
60	60
61	61	(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 7
62	62	INDICATED. 8
63	63
64	64	(2) “COUNTY BOARD ” HAS THE MEANING STAT ED IN § 1–101 OF THE 9
65	65	EDUCATION ARTICLE. 10
66	66
67	67	(3) “ELIGIBLE TAXPAYER ” MEANS AN INDIVIDUAL WHO: 11
68	68
69	69	(I) 1. IS THE PARENT OF A S CHOOL STUDENT ; OR 12
70	70
71	71	2. HAS LEGAL CUSTODY OF A SCHOOL STUDENT AS A 13
72	72	LEGAL GUARDIAN ; AND 14
73	73
74	74	(II) VOLUNTEERS AT THE SC HOOL IN WHICH THE ST UDENT IS 15
75	75	ENROLLED. 16
76	76
77	77	(4) “SCHOOL” MEANS A PUBLIC OR NO NPUBLIC ELEMENTARY O R 17
78	78	SECONDARY SCHOOL IN THE STATE, INCLUDING A CHARTER SCHOOL. 18
79	79
80	80	(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, EACH ELIGIBLE 19
81	81	TAXPAYER, REGARDLESS OF INDIVI DUAL OR JOINT FILING STATUS, MAY CLAIM A 20
82	82	CREDIT AGAINST THE STATE INCOME TAX IN T HE AMOUNT STATED ON A TAX CREDIT 21
83	83	CERTIFICATE ISSUED T O THE ELIGIBLE TAXPA YER DURING THE TAXAB LE YEAR IN 22
84	84	ACCORDANCE WITH SUBS ECTION (C) OF THIS SECTION. 23
85	85
86	86	(C) (1) THE STATE DEPARTMENT OF EDUCATION SHALL , IN 24
87	87	CONSULTATION WITH TH E COMPTROLLER , DEVELOP AND MAKE AVA ILABLE AN 25
88	88	APPLICATION AND A TA X CREDIT CERTIFICATE TO BE USED IN ACCORD ANCE WITH 26
89	89	PARAGRAPHS (2) AND (3) OF THIS SUBSECTION . 27
90	90
91	91	(2) AN ELIGIBLE TAXPAYER SHALL SUBMIT AN APPL ICATION FOR A 28
92	92	CREDIT UNDER THIS SE CTION: 29
93	93
94	94	(I) IF THE STUDENT IS EN ROLLED IN A PUBLIC S CHOOL, TO THE 30 HOUSE BILL 719 3
95	95
96	96
97	97	COUNTY BOARD MEMBER WHO REPRESENTS THE S CHOOL; OR 1
98	98
99	99	(II) IF THE STUDENT IS EN ROLLED IN A NONPUBLI C SCHOOL, TO 2
100	100	AN ADMINISTRATOR OF THE SCHOOL. 3
101	101
102	102	(3) (I) ON APPLICATION BY AN ELIGIBLE TAXPAYER UN DER 4
103	103	PARAGRAPH (2) OF THIS SUBSECTION , A COUNTY BOARD MEMBE R OR SCHOOL 5
104	104	ADMINISTRATOR SHALL ISSUE A TAX CREDIT C ERTIFICATE IN AN AMO UNT EQUAL TO 6
105	105	$20 FOR EACH HOUR THAT T HE ELIGIBLE TAXPAYER VO LUNTEERS AT THE SCHO OL 7
106	106	IN WHICH THE STUDENT IS ENROLLED. 8
107	107
108	108	(II) FOR ANY TAXABLE YEAR : 9
109	109
110	110	1. AN ELIGIBLE TAXPAYER MAY APPLY FOR AND 10
111	111	RECEIVE MORE THAN ON E TAX CREDIT CERTIFI CATE, REGARDLESS OF WHETHE R 11
112	112	ANOTHER ELIGIBLE TAX PAYER HAS RECEIVED A TAX CREDI T CERTIFICATE FOR TH E 12
113	113	SAME STUDENT ; AND 13
114	114
115	115	2. THE AGGREGATE AMOUNT OF THE TAX CREDIT TH AT 14
116	116	EACH ELIGIBLE TAXPAY ER MAY CLAIM MAY NOT EXCEED $500. 15
117	117
118	118	(4) THE COUNTY BOARD MEMB ER OR SCHOOL ADMINIS TRATOR 16
119	119	ISSUING A TAX CREDIT CERTIFICATE UN DER THIS SECTION SHA LL KEEP A RECORD 17
120	120	OF THE NUMBER OF VOL UNTEER HOURS ACCRUED BY EACH ELIGIBLE TAX PAYER 18
121	121	THAT RECEIVES A TAX CREDIT CERTIFICATE . 19
122	122
123	123	(D) IF THE CREDIT ALLOWED UNDER THIS SECTION I N ANY TAXABLE YEAR 20
124	124	EXCEEDS THE STATE INCOME TAX FOR THAT TAXABLE YEAR, THE ELIGIBLE 21
125	125	TAXPAYER MAY CLAIM A REFUND IN THE AMOUNT OF THE EXCESS. 22
126	126
127	127	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 23
128	128	1, 2024, and shall be applicable to all taxable years beginning after December 31, 2023. 24
129	129