Maryland legislation · 2026 Regular Session
Maryland HB547: Income Tax - Enhanced Agricultural Management Equipment Subtraction Modification and Parent of a Stillborn Child Credit
Status: Signed into law, April 28, 2026
Requiring the Secretary of Agriculture, by December 1, 2026, and each December 1 thereafter, to report to the Governor and the General Assembly on additional types of equipment that the Secretary recommends should qualify for the subtraction modification under the Maryland income tax for enhanced agricultural management equipment; allowing a certain parent of a stillborn child a refundable credit of $1,000 against the State income tax for each birth for which a certain certificate has been issued; etc.
What the bill says
An act concerning Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment Subtraction Modification and Parent of a Stillborn Child Credit FOR the purpose of altering a subtraction modification under the Maryland income tax for enhanced agricultural management equipment to include equipment that requiring the Secretary of Agriculture determines by regulation to qualify as, on or before a certain date each year, to report to the Governor and the General Assembly on certain equipment that the Secretary recommends should qualify for the subtraction modification under the…
From the enrolled text, May 5, 2026:
AN ACT concerning Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment Subtraction Modification and Parent of a Stillborn Child Credit FOR the purpose of altering a subtraction modification under the Maryland income tax for enhanced agricultural management equipment to include equipment that requiring the Secretary of Agriculture determines by regulation to qualify as, on or before a certain date each year, to report to the Governor and the General Assembly on certain equipment that the Secretary recommends should qualify for the subtraction modification under the Maryland income tax for enhanced agricultural management equipment; and generally relating to a subtraction modification under the Maryland income tax for enhanced agricultural management equipment allowing a certain parent of a stillborn child a refundable credit against the State income tax for each birth for which a certain certificate has been issued; and generally relating to income tax subtraction modifications and credits. BY repealing and reenacting, without amendments, Article - Tax - General Section 10-208(a) Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) BY repealing and reenacting, with amendments, Article - Tax - General Section 10-208(d) Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) BY adding to Article - Tax - General Section 10-758 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED …