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MD HB1271

MD HB1271
Reparations - Board, Fund, and Excise Tax on Endowments - Establishment


summary

Introduced
02/12/2026
In Committee
02/12/2026
Crossed Over
Passed
Dead

Introduced Session

2026 Regular Session

Bill Summary

Establishing the Reparations Board to make certain examinations regarding reparations payments and make recommendations to the Governor and the General Assembly to provide grants to persons impacted by historic inequality; imposing an excise tax on nonpublic institutions that have an endowment of at least $2,000,000,000; requiring the revenue from the endowment excise tax to be deposited into the Maryland Reparations Fund to provide grants to persons impacted by historic inequality; etc.

AI Summary

This bill establishes a Reparations Board, comprised of members appointed by various legislative leaders and the Governor, to examine past reparations and recommend grants to individuals impacted by historic inequality. It also creates the Maryland Reparations Fund, which will receive revenue from a new excise tax imposed on nonpublic institutions with endowments of at least $2 billion, with a tax rate of 4%. This fund will be used to provide grants for initiatives aimed at repairing inequities stemming from historic discrimination, and up to 20% of the fund can be used annually for the Board's administration. The bill also makes technical changes to tax laws to include this new endowment excise tax in various administrative and procedural contexts, with the new tax provisions taking effect for taxable years beginning after December 31, 2025, and the overall act becoming effective July 1, 2026.

Committee Categories

Government Affairs

Sponsors (6)

Last Action

House Government, Labor, and Elections Hearing (13:00:00 3/11/2026 ) (on 03/11/2026)

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