Bill > HB651

This bill exempts income and property from taxation for individuals who are detained or taken hostage abroad, as well as their spouses, to provide financial relief during such difficult circumstances. Specifically, it amends tax laws to exclude the income earned by these individuals and their spouses from state income tax for the relevant taxable year. Additionally, it exempts certain property owned by these individuals or their spouses from property tax, provided the property is exclusively used by the spouse or was exclusively used by the detained or hostage individual before their situation arose. The bill also outlines a process for the Comptroller to identify and share information about such individuals with county tax collectors, and allows for refunds of property taxes paid in years where an exemption was authorized but not granted.

Budget and Finance

https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0651?ys=2026RS