Revenue Subcommittee advances three tax-related bills, holds one

The Revenue Subcommittee met Feb. 25, 2026, and moved three bills favorably while holding one bill that had been advertised on the agenda. The presiding member opened the session and said House Bill 694 would not be taken up today; the committee then considered House Bills 851, 595 and 735.

House Bill 851, described by the presiding member as a technical clarification, was presented as a measure to confirm the legal status of the Maryland Statewide Independent Living Council, to align the council’s status with federal regulations and to allow it to accept grant funding. The presiding member said there is no fiscal note and no committee amendments on the bill. A motion to move HB 851 favorably was recorded as moved by Vice Chair Feldmourg and seconded by Delegate Griffith; the committee adopted the motion by voice vote and the presiding member announced the bill passed unanimously.

House Bill 595 would revise an existing, nonrefundable income tax credit for physician preceptors. The presiding member said the bill, filed by Delegate Lewis, would allow the credit to apply when a trainee is affiliated with an out-of-state medical organization but is training in Maryland and would reduce the required rotation hours from 100 to 90. The committee offered a technical amendment to clarify that only $100,000 of unused credits may roll over from year to year. That amendment was moved and seconded (movers not identified in the transcript), adopted unanimously, and the bill as amended was then moved favorably and passed unanimously.

House Bill 735, sponsored by the presiding member, would delay by five years implementation of the state’s earned income tax credit assistance program after the Comptroller’s office reported implementation complications tied to changes at the federal level. The presiding member said the Comptroller’s office can pursue outreach with existing resources and that there is no fiscal note. During discussion, Delegate Bogle asked about the federal changes. Matt, a representative of the Comptroller’s office, explained that the state had planned to integrate its effort with the IRS Direct File Program to notify eligible filers and offer retroactive claim forms; he said the IRS recently announced the termination of the Direct File Program, which affected the state’s implementation plan. After that exchange the committee moved HB 735 favorably and the presiding member announced it passed unanimously.

Votes at a glance: House Bill 851 — moved favorable (moved by Vice Chair Feldmourg; seconded by Delegate Griffith) — passed unanimously. House Bill 595 — committee amendment adopted clarifying $100,000 rollover cap; bill as amended moved favorable — passed unanimously. House Bill 735 — five-year implementation delay and direction to the Comptroller’s office to return with outreach ideas — passed unanimously. House Bill 694 — advertised but held and not considered.

The presiding member closed the meeting, released an earlier calendar hold for Friday and adjourned the session.