EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LA W.
[Brackets] indicate matter deleted from existing law.
*hb0483*
HOUSE BILL 483
Q3 5lr1807
By: Delegates Ziegler, Allen, Crosby, Guyton, Hill, Hinebaugh, Kerr, T. Morgan,
Ruth, and Schindler
Introduced and read first time: January 20, 2025
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Income Tax Credit – Venison Donation – Alterations 2
FOR the purpose of repealing the limitation on the maximum amount of a credit against 3
the State income tax that an individual may claim for certain expenses incurred for 4
a donation of deer meat to certain organizations; and generally relating to an income 5
tax credit for the donation of deer meat. 6
BY repealing and reenacting, with amendments, 7
Article – Tax – General 8
Section 10–746 9
Annotated Code of Maryland 10
(2022 Replacement Volume and 2024 Supplement) 11
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13
Article – Tax – General 14
10–746. 15
(a) In this section, “qualified expenses” means expenses incurred to butcher and 16
process an antlerless deer for human consumption. 17
(b) Subject to the limitations of this section, an individual who hunts and harvests 18
an antlerless deer may claim a credit against the State income tax for up to $75 of the 19
qualified expenses incurred by the individual if: 20
(1) the hunting and harvesting of the deer complies with State hunting 21
laws and regulations; and 22
2 HOUSE BILL 483
(2) the individual donates the processed deer meat to a venison donation 1
program administered by an organization that is exempt from taxation under § 501(c)(3) of 2
the Internal Revenue Code. 3
(c) [(1) For any taxable year, the total amount of credits that an individual may 4
claim under this section may not exceed $300, unless the individual harvested each deer 5
for which the credits are claimed in accordance with a deer management permit. 6
(2)] The unused amount of the credit for any taxable year may not be carried 7
over to any other taxable year. 8
(d) An individual who claims the credit under this section shall have the 9
immunity from liability described under § 5–634 of the Courts Article for donated food. 10
(e) On or before January 31 each year, each venison donation program that 11
accepts a donation under this section shall report to the Comptroller the following 12
information for the immediately preceding taxable year: 13
(1) the name and home address of each donor who intended to claim the 14
income tax credit under this section; and 15
(2) the number of deer donated by each donor who intended to claim the 16
income tax credit under this section. 17
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 18
1, 2025, and shall be applicable to all taxable years beginning after December 31, 2024. It 19
shall remain effective until the taking effect of the termination provision specified in 20
Section 2 of Chapters 769 and 770 of the Acts of the General Assembly of 2024. If that 21
termination provision takes effect, this Act, with no further action required by the General 22
Assembly, shall be abrogated and of no further force and effect. This Act may not be 23
interpreted to have any effect on that termination provision. 24