Income Tax Credit - Venison Donation - Alterations

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*hb0175*

HOUSE BILL 175
Q3 6lr1383
HB 483/25 – W&M (PRE–FILED) CF SB 961
By: Delegates Ziegler, Guyton, T. Morgan, Ruth, and Schindler Schindler, Buckel,
Griffith, Hartman, Hornberger, Miller, Patterson, and Wims
Requested: October 28, 2025
Introduced and read first time: January 14, 2026
Assigned to: Ways and Means
Committee Report: Favorable with amendments
House action: Adopted
Read second time: February 26, 2026

CHAPTER ______

AN ACT concerning 1

Income Tax Credit – Venison Donation – Alterations 2

FOR the purpose of repealing the limitation on increasing the maximum amount of a credit 3
against the State income tax that an individual may claim for certain expenses 4
incurred for a donation of deer meat to certain organizations; and generally relating 5
to an income tax credit for the donation of deer meat. 6

BY repealing and reenacting, with amendments, 7
Article – Tax – General 8
Section 10–746 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

10–746. 15

(a) In this section, “qualified expenses” means expenses incurred to butcher and 16
process an antlerless deer for human consumption. 17

2 HOUSE BILL 175

(b) Subject to the limitations of this section, an individual who hunts and harvests 1
an antlerless deer may claim a credit against the State income tax for up to $75 of the 2
qualified expenses incurred by the individual if: 3

(1) the hunting and harvesting of the deer complies with State hunting 4
laws and regulations; and 5

(2) the individual donates the processed deer meat to a venison donation 6
program administered by an organization that is exempt from taxation under § 501(c)(3) of 7
the Internal Revenue Code. 8

(c) [(1) For any taxable year, the total amount of credits that an individual may 9
claim under this section may not exceed $300 $600, unless the individual harvested each 10
deer for which the credits are claimed in accordance with a deer management permit. 11

(2)] The unused amount of the credit for any taxable year may not be carried 12
over to any other taxable year. 13

(d) An individual who claims the credit under this section shall have the 14
immunity from liability described under § 5–634 of the Courts Article for donated food. 15

(e) On or before January 31 each year, each venison donation program that 16
accepts a donation under this section shall report to the Comptroller the following 17
information for the immediately preceding taxable year: 18

(1) the name and home address of each donor who intended to claim the 19
income tax credit under this section; and 20

(2) the number of deer donated by each donor who intended to claim the 21
income tax credit under this section. 22

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 23
1, 2026, and shall be applicable to al l taxable years beginning after December 31, 2025. It 24
shall remain effective until the taking effect of the termination provision specified in 25
Section 2 of Chapters 769 and 770 of the Acts of the General Assembly of 2024. If that 26
termination provision takes effect, this Act shall be abrogated and of no further force and 27
effect. This Act may not be interpreted to have any effect on that termination provision. 28