PRIA Logo™
MarylandHB 06342025 Regular SessionHouseWALLET

Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)

Sponsored By: Greg Wims (Democratic)

Signed by Governor

Taxes - IncomeAwareness and OutreachComptrollerCreditEx-OffendersIncarcerated IndividualsIncome TaxInterestNoticesPenalties and Sentences -see also- Death PenaltyPublic Safety and Correctional Services, Department ofReportsRules and RegulationsTax ReturnsWaivers

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Tax debt relief for incarcerated Marylanders

Beginning July 1, 2025, Maryland’s Income Tax Reconciliation Program offers payment plans to eligible people unable to file while incarcerated. Applicants must have been convicted of or pleaded guilty to a crime. They must be serving, or have been released within the past two years after serving, 6 months to 10 years in a state or federal prison. After receiving a tax assessment notice, they can apply to the Comptroller for unpaid Maryland income tax from incarceration years. Covered tax years must begin after December 31, 2024, and before January 1, 2030. Approved plans allow repayment over no more than 10 years, with all interest and penalties waived; the tax remains owed. People whose crime occurred while holding elected public office are excluded, and the Comptroller may set income limits. Courts must tell defendants about the program when sentencing them to 6 months to 10 years in prison. The Comptroller must develop an awareness campaign with the Department of Public Safety and Correctional Services and adopt program regulations. The Comptroller must report on the program’s impact each December 1, starting in 2026.

Sponsors & Cosponsors

Sponsor

  • Greg Wims

    Democratic • House

Cosponsors

  • Bernice Mireku-North

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 289 • No: 173

Senate vote • 4/7/2025

Third Reading Passed

Yes: 45 • No: 0 • Other: 2

House vote • 4/7/2025

Third Reading Passed

Yes: 103 • No: 36 • Other: 1

House vote • 3/13/2025

Floor Amendment {153823/1 (Delegate Pippy) Rejected

Yes: 38 • No: 101 • Other: 2

House vote • 3/13/2025

Third Reading Passed

Yes: 103 • No: 36 • Other: 1

Actions Timeline

  1. Approved by the Governor - Chapter 734

    5/20/2025

  2. Passed Enrolled

    4/7/2025House

  3. Third Reading Passed (103-36)

    4/7/2025House

  4. House Concurs Senate Amendments

    4/7/2025House

  5. Third Reading Passed (45-0)

    4/7/2025Senate

  6. Second Reading Passed with Amendments

    4/4/2025Senate

  7. Floor Amendment {223026/1 (Senator McCray) Adopted

    4/4/2025Senate

  8. Favorable

    4/4/2025Senate

  9. Motion Special Order until Next Session (Senator McCray) Adopted

    4/4/2025Senate

  10. Favorable

    4/4/2025Senate

  11. Favorable Report by Budget and Taxation

    4/4/2025Senate

  12. Hearing 3/27 at 1:00 p.m.

    3/24/2025Senate

  13. Referred Budget and Taxation

    3/17/2025Senate

  14. Third Reading Passed (103-36)

    3/13/2025House

  15. Second Reading Passed with Amendments

    3/13/2025House

  16. Floor Amendment {773121/1 (Delegate Stonko) Adopted

    3/13/2025House

  17. Floor Amendment {153823/1 (Delegate Pippy) Rejected (38-101)

    3/13/2025House

  18. Motion Special Order until Next Session (Delegate Pippy) Adopted

    3/11/2025House

  19. Favorable Adopted

    3/11/2025House

  20. Favorable Report by Ways and Means

    3/10/2025House

  21. Hearing 2/06 at 1:00 p.m.

    1/23/2025House

  22. First Reading Ways and Means

    1/23/2025House

Bill Text

  • Enacted

    5/20/2025

    PDF

  • Enrolled

    4/7/2025

    PDF

  • Third Reading

    3/13/2025

    PDF

  • First Reading

    1/23/2025

    PDF

Related Bills

Back to State Legislation