MarylandHB 05472026 Regular SessionHouseWALLET

Income Tax - Enhanced Agricultural Management Equipment Subtraction Modification and Parent of a Stillborn Child Credit

Sponsored By: Kris Fair (Democratic)

Signed by Governor

AgricultureTaxes - IncomeAgriculture, Department ofAgriculture -see also- Agritourism; Cannabis Prd; Farm; etc.Death -see also- Homicide; Murder; Wrongful DeathEquipment -see also- Charging; Med. Equip.; MV Equip; etc.ExemptionsIncome TaxParents and GuardiansReportsReproductive Matters -see also- Abortion; BrthCntr; PregRules and Regulations

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Refundable $1,000 credit for stillbirth parents

Beginning January 1, 2027, you can claim a $1,000 Maryland income tax credit for each stillbirth in that year. You must have a Maryland stillbirth certificate or a fetal death certificate from another state. The credit goes down by $50 for every $1,000 (or part) your federal AGI is over $100,000, or over $150,000 if married filing jointly. You can claim it only for the year the stillbirth happened. If the credit is more than your Maryland tax, you get the rest as a refund.

Tax break for enhanced farm equipment

Beginning July 1, 2026, Maryland lets farm owners subtract costs to buy and install certain enhanced equipment from Maryland income. You can subtract 100% for listed gear like no‑till planters/drills, liquid manure injectors, deep no‑till rippers, certain manure spreaders, GPS or optical nutrient systems, and approved attachments. Vertical tillage used to mix livestock manure or poultry litter gets a 50% subtraction. The equipment must last at least 4 years, be used in farm production, and you must keep it for 3 years after the tax year you claim it. Purchase‑date rules apply by type, and injectors cannot be used to inject sludge. You must file a Maryland Department of Agriculture certification. Any amount you cannot use carries forward up to 5 years. The Agriculture Department can add more qualifying equipment by regulation each year.

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Sponsors & Cosponsors

Sponsor

  • Kris Fair

    Democratic • House

Cosponsors

  • Gabriel Acevero

    Democratic • House

  • Nick Allen

    Democratic • House

  • Christopher Eric Bouchat

    Republican • House

  • Regina T. Boyce

    Democratic • House

  • Jason C. Buckel

    House

  • Kevin B. Hornberger

    Republican • House

  • Jay A. Jacobs

    Republican • House

  • April Miller

    Republican • House

  • Andrew C. Pruski

    Democratic • House

  • Lily Qi

    Democratic • House

  • Matthew J. Schindler

    Democratic • House

  • Jared Solomon

    Democratic • House

  • Chris Tomlinson

    Republican • House

  • Greg Wims

    Democratic • House

  • Jamila J. Woods

    Democratic • House

  • Chao Wu

    Democratic • House

  • Natalie Ziegler

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 299 • No: 4

Senate vote 4/13/2026

Third Readings Passed with Amendments

Yes: 46 • No: 0

House vote 4/13/2026

Third Reading Passed

Yes: 122 • No: 3 • Other: 17

House vote 3/20/2026

Third Reading Passed

Yes: 131 • No: 1 • Other: 9

Actions Timeline

  1. Approved by the Governor - Chapter 327

    4/28/2026
  2. Passed Enrolled

    4/13/2026House
  3. Third Reading Passed (122-3)

    4/13/2026House
  4. House Concurs Senate Amendments

    4/13/2026House
  5. Third Readings Passed with Amendments (46-0)

    4/13/2026Senate
  6. Floor Amendment {773129/1 (Senator Waldstreicher) Adopted

    4/13/2026Senate
  7. Motion Special Order until Later Today (Senator Waldstreicher) Adopted

    4/13/2026Senate
  8. Second Reading Passed

    4/9/2026Senate
  9. Favorable Adopted

    4/9/2026Senate
  10. Favorable Report by Budget and Taxation

    4/9/2026Senate
  11. Hearing 4/01 at 1:15 p.m.

    3/25/2026Senate
  12. Referred Budget and Taxation

    3/23/2026Senate
  13. Third Reading Passed (131-1)

    3/20/2026House
  14. Second Reading Passed with Amendments

    3/19/2026House
  15. Favorable with Amendments {283821/1 Adopted

    3/19/2026House
  16. Favorable with Amendments Report by Ways and Means

    3/19/2026House
  17. Hearing 2/12 at 1:00 p.m.

    1/27/2026House
  18. First Reading Ways and Means

    1/27/2026House

Bill Text

  • Enrolled

    4/13/2026

  • Third Reading

    3/19/2026

  • First Reading

    1/27/2026

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