MarylandHB 05472026 Regular SessionHouseWALLET

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

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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.

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