Bill > HB404

This bill creates an income tax credit for parents and legal guardians who volunteer in Prince George's County public or nonpublic elementary and secondary schools (including charter schools). Under the bill, an eligible taxpayer (defined as a parent or legal guardian of a student enrolled in a qualifying school) can receive a $20 tax credit for each hour they volunteer at their student's school, with a maximum annual credit of $500. To receive the credit, the volunteer must submit an application to either the county board member (for public schools) or school administrator (for nonpublic schools), who will then issue a tax credit certificate. Importantly, the bill makes this credit refundable, meaning that if the credit amount exceeds the taxpayer's state income tax liability, they can claim the difference as a refund. The State Department of Education, in consultation with the Comptroller, will develop the application and tax credit certificate process. The bill will take effect on July 1, 2025, and apply to taxable years beginning after December 31, 2024, thereby encouraging parental and guardian involvement in local schools by providing a financial incentive for volunteer service.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0404?ys=2025RS