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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0378*
HOUSE BILL 378
Q3 6lr1083
HB 404/25 – W&M
By: Prince George’s County Delegation
Introduced and read first time: January 19, 2026
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Prince George’s County – Income Tax Credit for Parent and Guardian 2
Volunteers in Elementary and Secondary Schools 3
PG 420–26 4
FOR the purpose of allowing certain eligible taxpayers who volunteer in certain schools in 5
Prince George’s County a credit against the State income tax; requiring the State 6
Department of Education, in consultation with the Comptroller, to develop and make 7
available a certain application and tax credit certificate; requiring a certain county 8
board member or school administrator to issue tax credit certificates in a certain 9
manner; making the credit refundable under certain circumstances; and generally 10
relating to a credit against the State income tax for volunteering in certain schools 11
in Prince George’s County. 12
BY adding to 13
Article – Tax – General 14
Section 10–758 15
Annotated Code of Maryland 16
(2022 Replacement Volume and 2025 Supplement) 17
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 18
That the Laws of Maryland read as follows: 19
Article – Tax – General 20
10–758. 21
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 22
INDICATED. 23
2 HOUSE BILL 378
(2) “COUNTY BOARD ” MEANS THE PRINCE GEORGE’S COUNTY 1
BOARD OF EDUCATION. 2
(3) “ELIGIBLE TAXPAYER” MEANS AN INDIVIDUAL WHO: 3
(I) 1. IS THE PARENT OF A SCHOOL STUDENT; OR 4
2. HAS LEGAL CUSTODY OF A SCHOOL STUDENT AS A 5
LEGAL GUARDIAN; AND 6
(II) VOLUNTEERS AT THE SC HOOL IN WHICH THE ST UDENT IS 7
ENROLLED. 8
(4) “SCHOOL” MEANS A PUBLIC OR NO NPUBLIC ELEMENTARY O R 9
SECONDARY SCHOOL IN PRINCE GEORGE’S COUNTY, INCLUDING A CHARTER 10
SCHOOL. 11
(B) SUBJECT TO THE LIMITA TIONS OF THIS SECTIO N, EACH ELIGIBLE 12
TAXPAYER, REGARDLESS OF INDIVI DUAL OR JOINT FILING STATUS, MAY CLAIM A 13
CREDIT AGAINST THE STATE INCOME TAX IN THE AMOUNT STATED ON A TAX CREDIT 14
CERTIFICATE ISSUED TO THE ELIGIBLE TAXPA YER DURING THE TAXAB LE YEAR IN 15
ACCORDANCE WITH SUBSECTION (C) OF THIS SECTION. 16
(C) (1) THE STATE DEPARTMENT OF EDUCATION SHALL , IN 17
CONSULTATION WITH TH E COMPTROLLER, DEVELOP AND MAKE AVA ILABLE AN 18
APPLICATION AND A TAX CREDIT CER TIFICATE TO BE USED IN ACCORDANCE WITH 19
PARAGRAPHS (2) AND (3) OF THIS SUBSECTION. 20
(2) AN ELIGIBLE TAXPAYER SHALL SUBMIT AN APPL ICATION FOR A 21
CREDIT UNDER THIS SECTION: 22
(I) IF THE STUDENT IS ENROLLED IN A PUBLIC SCHOOL, TO THE 23
COUNTY BOARD MEMBER WHO REPRESENTS THE SCHOOL; OR 24
(II) IF THE STUDENT IS ENROLLED IN A NONPUBLIC SCHOOL, TO 25
AN ADMINISTRATOR OF THE SCHOOL. 26
(3) (I) ON APPLICATION BY AN ELIGIBLE TAXPAYER UN DER 27
PARAGRAPH (2) OF THIS SUBSECTION , A COUNTY BOARD MEMBE R OR SCHOOL 28
ADMINISTRATOR SHALL ISSUE A TAX CREDIT CERTIFICATE IN AN AMOUNT EQUAL TO 29
$20 FOR EACH HOUR THAT THE ELIGIBLE TAXPAYER VOLUNTEERS AT THE SCHOOL 30
IN WHICH THE STUDENT IS ENROLLED. 31
HOUSE BILL 378 3
(II) FOR ANY TAXABLE YEAR: 1
1. AN ELIGIBLE TAXPAYER MAY APPLY F OR AND 2
RECEIVE MORE THAN ON E TAX CREDIT CERTIFI CATE, REGARDLESS OF WHETHE R 3
ANOTHER ELIGIBLE TAXPAYER HAS RECEIVED A TAX CREDIT CERTIFICATE FOR THE 4
SAME STUDENT; AND 5
2. THE AGGREGATE AMOUNT OF THE TAX CREDIT TH AT 6
EACH ELIGIBLE TAXPAYER MAY CLAIM MAY NOT EXCEED $500. 7
(4) THE COUNTY BOARD MEMB ER OR SCHOOL ADMINIS TRATOR 8
ISSUING A TAX CREDIT CERTIFICATE UNDER THIS SECTION SHALL KEEP A RECORD 9
OF THE NUMBER OF VOL UNTEER HOURS ACCRUED BY EACH ELIGIBLE TAX PAYER 10
THAT RECEIVES A TAX CREDIT CERTIFICATE. 11
(D) IF THE CREDIT ALLOWED UNDER THIS SECTION IN ANY TAXABLE YEAR 12
EXCEEDS THE STATE INCOME TAX FOR THAT TAXABLE YEAR , THE ELIGIBLE 13
TAXPAYER MAY CLAIM A REFUND IN THE AMOUNT OF THE EXCESS. 14
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 15
1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025. 16