Business Regulation - Charitable Organizations - Audit and Review Thresholds
HB0483 would amend Maryland’s income tax credit for venison donations by removing the current cap on the total credit an individual may claim in a taxable year. Under existing law, a taxpayer who hunts and harvests an antlerless deer and pays up to $75 in butchering and processing costs may claim a credit for those qualified expenses if the processed meat is donated to a qualifying 501(c)(3) venison donation program. The bill leaves the per-deer credit amount unchanged, but repeals the $300 annual ceiling on the total credit a taxpayer may claim, except that unused credit still cannot be carried forward.
The bill also preserves the existing reporting and liability provisions tied to the credit. Donors claiming the credit continue to receive the food-donation immunity referenced in the Courts Article, and venison donation programs must still report donor names, addresses, and the number of deer donated to the Comptroller by January 31 each year. The measure applies to taxable years beginning after December 31, 2024, takes effect July 1, 2025, and is tied to the termination provision in prior 2024 legislation, meaning it will expire if that earlier sunset provision takes effect.
In practical terms, the bill would expand the available state income tax benefit for individuals who donate deer meat through approved charitable programs. It does not change hunting rules, the definition of qualified expenses, or the requirement that the deer be harvested in compliance with state hunting laws and regulations. Instead, it increases the potential fiscal value of the incentive by allowing larger aggregate credits for taxpayers who incur more than $300 in eligible expenses.
The overall sentiment appears supportive, with the bill introduced by a bipartisan group of delegates and no recorded committee testimony or votes showing opposition in the provided materials. The measure is framed as a charitable and wildlife-management incentive, encouraging donation of processed venison to food-assistance organizations. Any likely concern would center on the state revenue impact of eliminating the cap and on whether the credit should remain limited to prevent larger-than-intended tax benefits, but no specific objections are reflected in the available discussion record.
HB0483 amends § 10-746 of the Tax-General Article to repeal the $300 annual cap on the State income tax credit for qualified venison donation expenses. The bill leaves intact the $75-per-deer expense limit, the eligibility requirements tied to lawful hunting and donation to a 501(c)(3) venison donation program, the no-carryforward rule, the food-donation immunity provision, and the annual reporting obligation for donation programs. It applies prospectively to taxable years beginning after December 31, 2024, and is subject to a sunset tied to prior 2024 enactments.
The bill appears generally favorable and noncontroversial in the available record. It was introduced by a bipartisan set of delegates and there are no committee transcripts or recorded votes indicating organized opposition. The measure is presented as a charitable tax incentive that supports food donation and deer management goals, suggesting broad policy appeal.
The main policy issue is the removal of the annual cap on the credit, which could increase the state’s foregone revenue and allow higher-value claims by individual taxpayers. Supporters would likely view the change as a way to strengthen venison donation programs and reduce food waste, while any critics may question whether the credit should remain limited or whether the state should subsidize processing costs without an aggregate ceiling. No specific opposing stakeholders or arguments are identified in the provided materials.