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EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*hb0556*
HOUSE BILL 556
Q1 6lr2336
By: Delegates J. Long, Alston, Crutchfield, Fair, Holmes, Lopez, Taylor, and
Woods
Introduced and read first time: January 28, 2026
Assigned to: Ways and Means
A BILL ENTITLED
AN ACT concerning 1
Property Tax Credit – Utility Service Expenses for Dwellings 2
(Maryland Family Utility Tax Relief Act) 3
FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the 4
governing body of a county or municipal corporation to grant, by law, a credit against 5
the county or municipal corporation property tax imposed on the dwelling of an 6
individual who pays at least a certain amount for utility service expenses during the 7
taxable year; and generally relating to a property tax credit on dwellings for utility 8
service expenses. 9
BY adding to 10
Article – Tax – Property 11
Section 9–276 12
Annotated Code of Maryland 13
(2019 Replacement Volume and 2025 Supplement) 14
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 15
That the Laws of Maryland read as follows: 16
Article – Tax – Property 17
9–276. 18
(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 19
INDICATED. 20
(2) “DWELLING” HAS THE MEANING STAT ED IN § 9–105 OF THIS 21
TITLE. 22
2 HOUSE BILL 556
(3) “ELIGIBLE INDIVIDUAL ” MEANS AN INDIVIDUAL WHO, DURING 1
THE TAXABLE YEAR, PAYS AT LEAST 25% OF HOUSEHOLD NET INCOME ON EXPENSES 2
FOR UTILITY SERVICES FOR THE INDIVIDUAL’S DWELLING. 3
(4) “NET INCOME ” MEANS THE PART OF EA RNINGS THAT REMAIN 4
AFTER DEDUCTION OF ANY AMOUNT REQUIRED TO BE WITHHELD BY LAW. 5
(5) “UTILITY SERVICE” MEANS ELECTRICITY , GAS, WATER, OR 6
INTERNET SERVICE. 7
(B) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 8
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY GRANT, BY LAW, 9
A TAX CREDIT AGAINST THE COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX 10
IMPOSED ON AN ELIGIBLE INDIVIDUA L’S DWELLING LOCATED IN THE COUNTY OR 11
MUNICIPAL CORPORATION. 12
(C) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE 13
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY PROV IDE, BY 14
LAW, FOR: 15
(1) THE AMOUNT AND DURAT ION OF THE TAX CREDI T UNDER THIS 16
SECTION; 17
(2) ADDITIONAL ELIGIBILITY CRITERIA FOR THE TAX CREDIT UNDER 18
THIS SECTION; AND 19
(3) ANY OTHER PROVISION NECESSARY TO CARRY OUT THIS SECTION. 20
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 21
1, 2026, and shall be applicable to all taxable years beginning after June 30, 2026. 22