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MarylandSB 02952025 Regular SessionSenateWALLET

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

Sponsored By: Cory V. McCray (Democratic)

Signed by Governor

Taxes - IncomeAwareness and OutreachComptrollerCreditEx-OffendersIncarcerated IndividualsIncome TaxInterestNoticesPenalties and Sentences -see also- Death PenaltyPublic Officials -see also- Atty Gen; Compt; Coun Admin; etcPublic Safety and Correctional Services, Department ofReportsRules and RegulationsTax ReturnsWaivers

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Bill Overview

Analyzed Economic Effects

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

Tax relief during and after prison

Beginning July 1, 2025, Maryland's Income Tax Reconciliation Program helps eligible people who could not file state taxes while incarcerated. You must be serving a state or federal prison term of 6 months to 10 years, or have been released within the past two years after serving such a term. The unpaid tax must be for a tax year during incarceration that began after December 31, 2024, and before January 1, 2030. After receiving a tax assessment, you can apply to the Comptroller for a payment plan. Approved plans allow up to 10 years to repay the tax and waive interest and penalties on that debt. Courts must explain the program when sentencing defendants convicted of or pleading guilty to crimes to 6 months through 10 years in prison. The Comptroller must also develop a public awareness campaign with the state corrections department and adopt rules, which may include income limits. Reports on the program's impact are due to lawmakers by December 1, 2026, and each December 1 afterward.

Sponsors & Cosponsors

Sponsor

  • Cory V. McCray

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 245 • No: 70

House vote • 4/7/2025

Third Reading Passed

Yes: 104 • No: 36

House vote • 4/7/2025

Third Reading Passed

Yes: 100 • No: 34 • Other: 7

Senate vote • 2/10/2025

Third Reading Passed

Yes: 41 • No: 0

Actions Timeline

  1. Approved by the Governor - Chapter 735

    5/20/2025

  2. Returned Passed

    4/7/2025Senate

  3. House Recede

    4/7/2025House

  4. Third Reading Passed (100-34)

    4/7/2025House

  5. Motion Recede (Delegate Atterbeary) Adopted

    4/7/2025House

  6. Senate Requests House Recede

    4/7/2025House

  7. Senate Refuses Concur House Amendments

    4/7/2025House

  8. Senate Requests House Recede

    4/7/2025Senate

  9. Senate Refuses Concur House Amendments

    4/7/2025Senate

  10. Third Reading Passed (104-36)

    4/7/2025House

  11. Second Reading Passed with Amendments

    4/3/2025House

  12. Favorable with Amendments {323921/1 Adopted

    4/3/2025House

  13. Favorable with Amendments Report by Ways and Means

    4/3/2025House

  14. Hearing 3/20 at 1:00 p.m.

    3/3/2025House

  15. Referred Ways and Means

    2/11/2025House

  16. Third Reading Passed (41-0)

    2/10/2025Senate

  17. Second Reading Passed

    2/6/2025Senate

  18. Favorable Adopted

    2/6/2025Senate

  19. Favorable Report by Budget and Taxation

    2/5/2025Senate

  20. Hearing 1/22 at 10:30 a.m.

    1/15/2025Senate

  21. Reassigned to Budget and Taxation

    1/13/2025Senate

  22. First Reading Education, Energy, and the Environment

    1/10/2025Senate

Bill Text

  • Enacted

    5/20/2025

    PDF

  • Third Reading

    2/6/2025

    PDF

  • First Reading

    1/10/2025

    PDF

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