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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0033*
HOUSE BILL 33
Q3 6lr1126
(PRE–FILED)
By: Delegate Griffith
Requested: October 8, 2025
Introduced and read first time: January 14, 2026
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Income Tax – Itemized Deductions – Charitable Donations 2
FOR the purpose of excluding certain charitable contributions from a limitation on the 3
amount of itemized deductions allowed for certain individuals under the Maryland 4
income tax; and generally relating to deductions allowed for Maryland income tax 5
purposes. 6
BY repealing and reenacting, with amendments, 7
Article – Tax – General 8
Section 10–218 9
Annotated Code of Maryland 10
(2022 Replacement Volume and 2025 Supplement) 11
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13
Article – Tax – General 14
10–218. 15
(a) Only an individual who itemizes deductions on the individual’s federal income 16
tax return may elect to itemize deductions on the individual’s income tax return. 17
(b) Subject to subsection (c) of this section, an individual who elects to itemize 18
deductions is allowed as a deduction the sum of the individual’s federal itemiz ed 19
deductions: 20
(1) limited and reduced as required under the Internal Revenue Code; 21
2 HOUSE BILL 33
(2) further reduced by any amount deducted under § 170 of the Internal 1
Revenue Code for contributions of a preservation or conservation easement for which a 2
credit is claimed under § 10–723 of this title; and 3
(3) further reduced by the amount claimed as taxes on income paid to a 4
state or political subdivision of a state, after subtracting a pro rata portion of the reduction 5
to itemized deductions required under § 68 of the Internal Revenue Code. 6
(c) (1) (I) In this subsection [, “applicable] THE FOLLOWING WORDS 7
HAVE THE MEANINGS INDICATED. 8
(II) “APPLICABLE amount” means: 9
[(i)] 1. $100,000 for a married individual filing separately; and 10
[(ii)] 2. $200,000 for all other filers. 11
(III) “ITEMIZED DEDUCTION ” DOES NOT INCLUDE THE 12
DEDUCTION FOR CHARIT ABLE CONTRIBUTIONS A LLOWED UNDER § 170 OF THE 13
INTERNAL REVENUE CODE. 14
(2) This subsection does not apply to a fiduciary. 15
(3) In the case of an individual wh ose federal adjusted gross income 16
exceeds the applicable amount, the amount of itemized deductions otherwise allowable for 17
a taxable year shall be reduced by 7.5% of the excess of the federal adjusted gross income 18
over the applicable amount. 19
(4) This su bsection shall be applied after the application of any other 20
limitation on the allowance of any itemized deduction. 21
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 22
1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025. 23