Maryland 2025 Regular Session

Maryland House Bill HB483 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 EXISTING LA W.
4	4	[Brackets] indicate matter deleted from existing law.
5	5	hb0483
6	6
7	7	HOUSE BILL 483
8	8	Q3 5lr1807
9	9
10	10	By: Delegates Ziegler, Allen, Crosby, Guyton, Hill, Hinebaugh, Kerr, T. Morgan,
11	11	Ruth, and Schindler
12	12	Introduced and read first time: January 20, 2025
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 – Venison Donation – Alterations 2
20	20
21	21	FOR the purpose of repealing the limitation on the maximum amount of a credit against 3
22	22	the State income tax that an individual may claim for certain expenses incurred for 4
23	23	a donation of deer meat to certain organizations; and generally relating to an income 5
24	24	tax credit for the donation of deer meat. 6
25	25
26	26	BY repealing and reenacting, with amendments, 7
27	27	Article – Tax – General 8
28	28	Section 10–746 9
29	29	Annotated Code of Maryland 10
30	30	(2022 Replacement Volume and 2024 Supplement) 11
31	31
32	32	SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
33	33	That the Laws of Maryland read as follows: 13
34	34
35	35	Article – Tax – General 14
36	36
37	37	10–746. 15
38	38
39	39	(a) In this section, “qualified expenses” means expenses incurred to butcher and 16
40	40	process an antlerless deer for human consumption. 17
41	41
42	42	(b) Subject to the limitations of this section, an individual who hunts and harvests 18
43	43	an antlerless deer may claim a credit against the State income tax for up to $75 of the 19
44	44	qualified expenses incurred by the individual if: 20
45	45
46	46	(1) the hunting and harvesting of the deer complies with State hunting 21
47	47	laws and regulations; and 22
48	48	2 HOUSE BILL 483
49	49
50	50
51	51	(2) the individual donates the processed deer meat to a venison donation 1
52	52	program administered by an organization that is exempt from taxation under § 501(c)(3) of 2
53	53	the Internal Revenue Code. 3
54	54
55	55	(c) [(1) For any taxable year, the total amount of credits that an individual may 4
56	56	claim under this section may not exceed $300, unless the individual harvested each deer 5
57	57	for which the credits are claimed in accordance with a deer management permit. 6
58	58
59	59	(2)] The unused amount of the credit for any taxable year may not be carried 7
60	60	over to any other taxable year. 8
61	61
62	62	(d) An individual who claims the credit under this section shall have the 9
63	63	immunity from liability described under § 5–634 of the Courts Article for donated food. 10
64	64
65	65	(e) On or before January 31 each year, each venison donation program that 11
66	66	accepts a donation under this section shall report to the Comptroller the following 12
67	67	information for the immediately preceding taxable year: 13
68	68
69	69	(1) the name and home address of each donor who intended to claim the 14
70	70	income tax credit under this section; and 15
71	71
72	72	(2) the number of deer donated by each donor who intended to claim the 16
73	73	income tax credit under this section. 17
74	74
75	75	SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 18
76	76	1, 2025, and shall be applicable to all taxable years beginning after December 31, 2024. It 19
77	77	shall remain effective until the taking effect of the termination provision specified in 20
78	78	Section 2 of Chapters 769 and 770 of the Acts of the General Assembly of 2024. If that 21
79	79	termination provision takes effect, this Act, with no further action required by the General 22
80	80	Assembly, shall be abrogated and of no further force and effect. This Act may not be 23
81	81	interpreted to have any effect on that termination provision. 24