Natural Resources - State Parks - Terminology
HB 404 creates a new Maryland State income tax credit for certain parents and legal guardians in Prince George’s County who volunteer at the elementary or secondary school where their child is enrolled. The bill applies to both public and nonpublic schools, including charter schools, and defines an eligible taxpayer as a parent or guardian who volunteers at the student’s school. The credit is calculated at $20 for each hour of volunteer service, with a maximum credit of $500 per taxpayer per taxable year.
To administer the credit, the State Department of Education, in consultation with the Comptroller, must develop an application and tax credit certificate. For public schools, the application goes to the county board member representing the school; for nonpublic schools, it goes to a school administrator. The certifying official must issue the tax credit certificate and keep records of volunteer hours. The credit is refundable, meaning taxpayers may receive a refund if the credit exceeds their State income tax liability.
The bill adds a new section to the Tax-General Article, Section 10-758, establishing a localized State income tax credit for Prince George’s County school volunteers. It affects the State tax code, the Maryland State Department of Education, the Comptroller, Prince George’s County Board of Education, and school administrators who must process applications and certify volunteer hours. The credit is available for taxable years beginning after December 31, 2024, and may reduce State income tax liability or generate a refund up to the statutory limits.
The available record shows no committee transcript or recorded votes, so there is no direct evidence of debate or opposition in the materials provided. Based on the bill’s structure, the measure appears designed to encourage parental and guardian involvement in schools through a financial incentive, which suggests a generally supportive policy intent. The absence of recorded controversy in the provided context means sentiment cannot be assessed beyond the bill’s apparent pro-volunteer framing.
No specific points of contention are documented in the provided transcripts or vote history. Potential areas of policy concern inherent in the bill include the fiscal cost of a refundable tax credit, the administrative burden on school officials and the Department of Education, and whether the credit should apply only in Prince George’s County rather than statewide. Another possible issue is equity, since the benefit is limited to taxpayers who can volunteer time at a child’s school and who have sufficient tax filing status to claim the credit.