Income Tax Credit - Venison Donation - Alterations
Summary
HB483 would amend Maryland’s income tax credit for donating venison by removing the current cap on the total amount of credit an individual may claim in a taxable year. Under existing law, a hunter who legally harvests an antlerless deer and donates the processed meat to a qualifying 501(c)(3) venison donation program may claim up to $75 in qualified butchering and processing expenses per deer, but no more than $300 total per year unless the deer were taken under a deer management permit. HB483 strikes that overall annual cap, while leaving the per-deer $75 credit limit, the eligibility requirements, and the prohibition on carrying unused credit forward unchanged.
The bill also preserves the existing reporting and liability provisions. Venison donation programs would still have to report donor information and the number of deer donated to the Comptroller by January 31 each year, and taxpayers claiming the credit would continue to receive the food-donation immunity referenced in the Courts Article. The bill applies to taxable years beginning after December 31, 2024, and is tied to a separate termination provision enacted in 2024, meaning it would remain temporary unless that earlier sunset provision takes effect.
Impact
HB483 would amend §10-746 of the Tax-General Article by eliminating the statutory ceiling on the total annual venison donation tax credit an individual may claim. This would expand the potential State income tax benefit for hunters who donate legally harvested antlerless deer meat to qualifying charitable venison donation programs, while leaving the credit’s per-deer amount, eligibility rules, reporting requirements, and no-carryforward rule intact. The bill would primarily affect individual hunters, venison donation charities, and the Comptroller’s administration of the credit.
Sentiment
No committee transcripts or recorded votes were provided, so there is no direct evidence of debate or formal support/opposition in the available materials. Based on the bill text, the measure appears policy-focused and narrowly targeted, with a generally pro-donation and pro-conservation framing: it encourages the donation of deer meat to food-assistance organizations by increasing the available tax incentive. The absence of recorded opposition or amendments in the provided context suggests no documented controversy in the materials supplied.
Contention
The main policy question is whether removing the annual cap could increase the fiscal cost of the credit beyond what lawmakers intended when they originally limited it to $300 per taxpayer per year. Supporters would likely emphasize expanded incentives for hunters to donate venison, which can help food banks and reduce deer overpopulation impacts, while opponents or fiscal watchdogs may worry about reduced revenue and the lack of an upper limit on claims. Another possible point of discussion is whether the credit should remain temporary and tied to the 2024 termination provision, since HB483 does not alter that sunset structure.