Bill > HB1286

This bill provides tax relief for United States nationals who are unlawfully detained or taken hostage abroad and their spouses, as defined by the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act. Specifically, the bill exempts the income of individuals detained or taken hostage abroad and their spouses from state income tax for the taxable year in which the detention or hostage-taking occurs. Additionally, the bill provides a property tax exemption for properties owned by these individuals or their spouses, with the condition that the property is either currently used by the spouse or was used by the detained individual prior to being taken hostage. The bill requires the Comptroller to maintain a list of such individuals by regularly contacting the U.S. Department of State and sharing this list with county tax collectors. The income tax exemption will apply to taxable years beginning after December 31, 2024, and the property tax exemption will apply to taxable years beginning after June 30, 2025, with the entire act taking effect on June 1, 2025. This legislation aims to provide financial relief to U.S. nationals and their families who are experiencing the significant hardship of being detained or taken hostage in foreign countries.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB1286?ys=2025RS