summary
Introduced
01/20/2025
01/20/2025
In Committee
01/20/2025
01/20/2025
Crossed Over
Passed
Dead
04/08/2025
04/08/2025
Introduced Session
2025 Regular Session
Bill Summary
Repealing the limitation on the maximum amount of a credit against the State income tax that an individual may claim for certain expenses incurred for a donation of deer meat to certain organizations; and applying the Act to all taxable years beginning after December 31, 2024.
AI Summary
This bill modifies the existing Maryland state tax credit for hunters who donate deer meat to qualified charitable organizations by removing the current $300 annual credit cap. Under the existing law, hunters who harvest an antlerless deer and donate the processed meat to a 501(c)(3) nonprofit venison donation program can claim up to $75 in tax credits for butchering and processing expenses, but were previously limited to a total of $300 in credits per year. The new bill eliminates this $300 limitation, allowing hunters to potentially claim more credits if they donate multiple deer. The bill will take effect on July 1, 2025, and apply to all taxable years beginning after December 31, 2024. Additionally, the bill maintains other existing requirements, such as compliance with state hunting laws and donation to a qualifying nonprofit organization. Hunters claiming the credit will also continue to receive liability immunity for their donated food. Venison donation programs will still be required to report donor information to the state Comptroller annually.
Committee Categories
Budget and Finance
Sponsors (10)
Natalie Ziegler (D)*,
Nick Allen (D),
Brian Crosby (D),
Michele Guyton (D),
Terri Hill (D),
Jim Hinebaugh (R),
Ken Kerr (D),
Todd Morgan (R),
Sheila Ruth (D),
Matthew Schindler (D),
Last Action
House Ways and Means Hearing (13:00:00 2/6/2025 ) (on 02/06/2025)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0483?ys=2025RS |
| BillText | https://mgaleg.maryland.gov/2025RS/bills/hb/hb0483f.pdf |
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