summary
Introduced
02/05/2026
02/05/2026
In Committee
02/05/2026
02/05/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Requiring, for taxable years beginning after December 31, 2024, but before January 1, 2030, that certain individuals reduce their federal itemized deduction for purposes of determining their Maryland itemized deductions by the amount claimed as taxes paid on real property.
AI Summary
This bill, for taxable years between January 1, 2025, and December 31, 2029, requires individuals who itemize deductions on their Maryland income tax returns to reduce their total itemized deductions by the amount they claimed for real property taxes paid, up to a maximum reduction of $10,000. This change is in addition to other existing limitations and reductions on itemized deductions, and it applies after other limitations have been considered. The bill also includes provisions for a phase-out of deductions based on federal adjusted gross income exceeding certain thresholds, with specific amounts for married individuals filing separately ($100,000) and all other filers ($200,000), which is applied after all other deduction limitations.
Committee Categories
Budget and Finance
Sponsors (9)
Sheila Ruth (D)*,
Eric Ebersole (D),
Kris Fair (D),
Cathi Forbes (D),
Mary Lehman (D),
Aletheia McCaskill (D),
Cheryl Pasteur (D),
Jen Terrasa (D),
Jennifer White Holland (D),
Last Action
House Ways and Means Hearing (13:00:00 2/26/2026 ) (on 02/26/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/HB0926?ys=2026RS |
| BillText | https://mgaleg.maryland.gov/2026RS/bills/hb/hb0926f.pdf |
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