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MD SB329

MD SB329
Education - Certification of Scholarship Granting Organizations (Opting in on Opportunity Act)


summary

Introduced
01/23/2026
In Committee
01/23/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Requiring the State Department of Education to approve and certify a nonprofit organization that meets certain requirements as a scholarship granting organization; requiring the Department, beginning in 2027, to annually provide the Secretary of the U.S. Department of the Treasury a list of scholarship granting organizations; and requiring the Comptroller to make available online guidance that assists taxpayers in claiming a certain tax credit for certain contributions.

AI Summary

This bill, the "Opting in on Opportunity Act," requires the State Department of Education to approve and certify nonprofit organizations as "scholarship granting organizations" if they meet specific criteria, such as being organized in the state and providing scholarships to eligible students as defined by federal law (§ 25F of the Internal Revenue Code). Starting in 2027, the Department must annually provide a list of these certified organizations to the U.S. Department of the Treasury's Secretary. Additionally, the Comptroller will make online guidance available to help taxpayers claim a federal tax credit for making qualified contributions to these scholarship granting organizations, aiming to align with and support the federal tax credit scholarship program.

Committee Categories

Education

Sponsors (1)

Last Action

Senate Education, Energy, and the Environment Hearing (13:00:00 2/27/2026 ) (on 02/27/2026)

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