# Maryland HB 0389: Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers

Maryland HB 0389, Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers, is a 2025 Regular Session House bill sponsored by Julie Palakovich Carr (Democratic); status signed, last action 2025-04-22 (Approved by the Governor - Chapter 122); PRIA reads it as touching household money (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/MD-HB0389-2025RS
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland HB 0389
- State: Maryland
- Session: 2025 Regular Session
- Title: Property Tax - Day Care Centers, Child Care Homes, and Child Care Centers
- Status: signed
- Chamber: House
- Introduced: 2025-01-16
- Last action: 2025-04-22, Approved by the Governor - Chapter 122
- Sponsor: Julie Palakovich Carr (Democratic)
- Cosponsors: 1
- Subjects: Taxes - Property, Children, Baltimore City, Child Care, Counties -see also- Chartered Counties; Code Counties; etc., Exemptions, Laws and Ordinances -see also- Pub Local Laws; Uniform Laws, Local Government Mandates, Municipal Corporations -see also- Annap; Balt; Hager; OC, Personal Property, Property Tax, Real Property, Tax Credits
- Touches household money: yes
- Roll calls: 2 (179 yes, 7 no in all)
- Economic provisions PRIA read: 3

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Broader child care tax relief for businesses: benefit, high. Baltimore City, counties, and municipalities can authorize a property tax credit for property owned by businesses with at least 25 employees. A substantially completed improvement must include space used only by a registered family or large family child care home, or licensed child care center. Loc…
- Broader property tax relief for care facilities: benefit, high. Baltimore City, counties, and municipalities can authorize property tax credits for space used only by qualifying care facilities. Eligible facilities include registered family or large family child care homes, licensed child care centers, and licensed elderly or adult day care centers. Local law s…
- Tax relief for home child care: benefit, medium. Personal property owned by an individual, kept at their residence, and used for registered home child care is exempt from valuation and property tax. Both registered family child care homes and large family child care homes qualify. When the owner attests that the property's original cost is below…

## Sponsors and cosponsors

- Sponsor: Julie Palakovich Carr (Democratic), House
- Cosponsor: Dana Jones (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-04-02 | Senate | Third Reading Passed | pass | 46 | 0 | 1 |
| 2025-03-11 | House | Third Reading Passed | pass | 133 | 7 |   |

## Actions (11)

- 2025-04-22: Approved by the Governor - Chapter 122
- 2025-04-02: Returned Passed (House)
- 2025-04-02: Third Reading Passed (46-0) (Senate)
- 2025-03-27: Favorable Adopted Second Reading Passed (Senate)
- 2025-03-27: Favorable Report by Budget and Taxation (Senate)
- 2025-03-12: Referred Budget and Taxation (Senate)
- 2025-03-11: Third Reading Passed (133-7) (House)
- 2025-03-05: Favorable Adopted Second Reading Passed (House)
- 2025-03-04: Favorable Report by Ways and Means (House)
- 2025-01-18: Hearing 2/04 at 1:00 p.m. (House)
- 2025-01-16: First Reading Ways and Means (House)

## Bill text

- Enacted, 2025-04-22: [PDF](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_122_hb0389t.pdf)
- Third Reading, 2025-03-05: [PDF](https://mgaleg.maryland.gov/2025RS/bills/hb/hb0389t.pdf)
- First Reading, 2025-01-16: [PDF](https://mgaleg.maryland.gov/2025RS/bills/hb/hb0389f.pdf)

## Related bills

- HB 0384: Maryland Disability Service Animal Program - Established (vetoed)
- SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions (vetoed)
- HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination Review Process (vetoed)
- SB 0157: Maryland Disability Service Animal Program - Established (vetoed)
- HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization (became law)
- HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard (signed)

## Sources
- [Enacted (PDF)](https://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_122_hb0389t.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/hb/hb0389t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2025RS/bills/hb/hb0389f.pdf)

## Related
- [HB 0384: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-HB0384-2025RS)
- [SB 0227: Workers' Compensation - Payment From Uninsured Employers' Fund - Revisions](https://policyrisk.com/state-bill/MD-SB0227-2025RS)
- [HB 0482: Occupational Licensing and Certification - Criminal History - Predetermination…](https://policyrisk.com/state-bill/MD-HB0482-2025RS)
- [SB 0157: Maryland Disability Service Animal Program - Established](https://policyrisk.com/state-bill/MD-SB0157-2025RS)
- [HB 1294: Commercial Law - Credit Regulation - Earned Wage Access and Credit Modernization](https://policyrisk.com/state-bill/MD-HB1294-2025RS)
- [HB 0228: Maryland Veterans Trust – Assistance to Members of the Maryland National Guard](https://policyrisk.com/state-bill/MD-HB0228-2025RS)
- [Maryland bills](https://policyrisk.com/states/maryland/bills)
- [Maryland state hub](https://policyrisk.com/states/maryland)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MD-HB0389-2025RS (as of 2026-10-17).
