Internet Gaming - Authorization and Implementation
Summary
HB1343 is a local property tax measure for Anne Arundel County. It expands an existing exemption for personal property used in connection with family child care homes by adding large family child care homes in Anne Arundel County to the list of property that is not subject to valuation or property tax when the property is owned by an individual, located at the individual’s residence, and used for the registered child care operation.
The bill also authorizes Anne Arundel County and municipal corporations within the county to enact property tax credits for certain real property used for child care and related care services. One credit applies to property owned by a business with at least 25 employees when part of the property is set aside exclusively for a child care center. A second credit applies to property containing space dedicated exclusively to a day care center, including family child care homes, child care centers, day care centers for the elderly, and day care centers for adults. In both cases, the annual credit is capped at $10,000 or the amount of tax attributable to the qualifying portion of the property, whichever is less.
Impact
The bill amends the Tax-Property Article by revising § 7-227 and adding new local authorization provisions in § 9-303(b)(8) and (9). It does not create a statewide mandate; instead, it gives Anne Arundel County and its municipalities discretion to adopt property tax credits for qualifying child care and day care facilities, while also expanding a county-specific property tax exemption for large family child care homes. The law applies to taxable years beginning after June 30, 2025.
Sentiment
The voting history suggests broad bipartisan support and little opposition. The bill passed the House overwhelmingly, 133-1, and later passed the Senate unanimously, 47-0. No committee transcript was provided, but the near-unanimous votes indicate the measure was generally viewed favorably as a targeted local tax incentive to support child care availability and related services.
Contention
The main policy distinction in the bill is between mandatory tax relief and optional local authority. Supporters likely favored the bill as a way to reduce operating costs for child care providers and encourage businesses to dedicate space for child care, while preserving local control over whether and how to offer the credits. Any potential concern would center on the revenue impact to Anne Arundel County and municipalities, since the credits are locally enacted and capped but still reduce property tax collections for qualifying properties.