Income Tax Credit - Venison Donation - Alterations
HB0175 modifies Maryland’s income tax credit for donating venison. The bill removes the prior cap on how much the credit could increase for an individual taxpayer, while keeping the underlying credit structure in place: a hunter who harvests an antlerless deer, pays to butcher and process it for human consumption, and donates the meat to a qualifying 501(c)(3) venison donation program may claim up to $75 per deer in qualified expenses.
The bill also preserves the existing requirements that the hunt comply with state hunting laws and that unused credit amounts may not be carried forward. It continues the reporting requirement for venison donation programs to provide donor and donation information to the Comptroller each year, and it retains the liability immunity tied to donated food under the Courts Article. The act applies to taxable years beginning after December 31, 2025, takes effect July 1, 2026, and remains subject to a separate termination provision enacted in 2024.
HB0175 amends §10-746 of the Tax-General Article to expand the practical availability of the venison donation income tax credit by repealing the statutory limitation on increasing the maximum amount an individual may claim. This change affects individual hunters, venison donation programs, and the Comptroller’s administration of the credit, while leaving the core eligibility rules, reporting obligations, and food-donation immunity provisions intact. The bill does not create a new credit; it adjusts the existing credit’s cap structure and applies prospectively to future taxable years.
The available record shows no committee transcript or recorded vote breakdown, but the bill was ultimately enacted and approved by the Governor as Chapter 309. That outcome suggests the measure was broadly acceptable or at least not significantly controversial in the legislative process. The bill’s subject matter—a tax incentive tied to food donation and deer management—appears to have been treated as a targeted policy adjustment rather than a major tax or wildlife policy overhaul.
The main policy issue in the bill is the removal of the prior limitation on how much of the credit an individual may claim, which could raise concerns about state revenue exposure or the appropriate scope of the incentive. Any debate would likely center on whether expanding the credit better encourages venison donations and supports deer population management, versus whether the state should retain tighter limits on tax expenditures. No specific objections, amendments, or opposing arguments are reflected in the provided record.