Bill > HB378

This bill establishes a state income tax credit for eligible taxpayers in Prince George's County who volunteer in elementary and secondary schools. An "eligible taxpayer" is defined as an individual who is a parent or legal guardian of a student enrolled in a school within Prince George's County and who volunteers at that student's school. The credit is valued at $20 per volunteer hour, with a maximum credit of $500 per taxable year. To receive the credit, eligible taxpayers must apply to either a Prince George's County Board of Education member (for public schools) or a school administrator (for nonpublic schools), who will then issue a tax credit certificate. The State Department of Education, in conjunction with the Comptroller (the state's chief financial officer), will create the necessary application and certificate forms. Importantly, this tax credit is "refundable," meaning that if the credit amount exceeds the taxpayer's total state income tax liability for the year, the excess amount will be refunded to the taxpayer. This provision aims to incentivize parental and guardian involvement in local schools.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0378?ys=2026RS