Bill > HB363

This bill authorizes counties in Maryland to create their own local grant programs for families who receive the state's income tax credit for dependent children, which is defined as a "qualified child" under state tax law. To be eligible for such a county grant, a taxpayer must have a federal adjusted gross income below $15,000 and be a resident of that county, along with their qualified child, on the last day of the taxable year. The amount of the grant would be reduced by 10% for every $1,000, or part thereof, that the taxpayer's federal adjusted gross income exceeds the $15,000 threshold, but the grant cannot be reduced below zero. Counties would have the authority to determine the specific grant amounts and any other necessary provisions to implement these local programs, and this change is set to take effect on June 1, 2026.