Police Training - Autism and Dementia (LEAD Act of 2026)
HB0634 establishes Maryland’s Income Tax Reconciliation Program for certain “justice-involved individuals,” meaning people who are currently incarcerated or who were released within the prior two years after serving at least six months but not more than ten years in a state or federal correctional facility. The bill is aimed at people who could not file state income tax returns while incarcerated and allows them to resolve unpaid income tax liabilities for taxable years during incarceration through installment payment plans.
Under the program, eligible individuals may apply to the Comptroller for a payment plan covering unpaid income tax for qualifying years, and if approved, may pay the tax over a period of up to 10 years. The bill also requires the Comptroller to waive any interest and penalties that accrued on the unpaid income tax once the person is accepted into the program and placed on a plan. The program applies to tax years beginning after December 31, 2024, and before January 1, 2030, and the Comptroller must report annually to the General Assembly on the program’s impact.
The bill adds a new section to the Tax-General Article creating a state-administered tax relief program for incarcerated and recently released individuals, and it also amends existing interest and penalty provisions to require mandatory waivers in qualifying cases. It further adds a Criminal Procedure provision requiring courts to inform certain defendants about the program at sentencing, and directs the Comptroller, in coordination with the Department of Public Safety and Correctional Services, to conduct an awareness campaign and adopt implementing regulations. The law may affect the Comptroller’s administration of tax collections, correctional-system notice procedures, and the ability of eligible taxpayers to resolve delinquent income tax without additional interest or penalties.
The available bill text suggests a rehabilitative and administrative-relief approach, with the legislature creating a pathway for justice-involved individuals to address tax debts that accumulated while they were unable to file returns. Because no committee transcripts or recorded votes were provided, there is no direct evidence of opposition or support from floor debate in the supplied materials. The structure of the bill indicates a generally favorable policy intent toward reintegration and reducing barriers faced by formerly incarcerated people.
The main policy issues embedded in the bill are eligibility and scope. The program is limited to people who served at least six months but not more than ten years, and it excludes individuals whose offense was committed while holding elected public office. Another point of discretion is that the Comptroller may adopt regulations that include income limitations, which could narrow participation. The bill also raises administrative questions about implementation, notice at sentencing, and how the Comptroller will verify eligibility and manage long-term installment plans.