Maryland legislation · 2026 Regular Session
Maryland HB175: Income Tax Credit - Venison Donation - Alterations
Status: Signed into law, April 28, 2026
Increasing from $300 to $600 the maximum amount of a credit against the State income tax that an individual may claim for certain expenses incurred for a donation of deer meat to certain organizations; and applying the Act to all taxable years beginning after December 31, 2025.
What the bill says
An act concerning Income Tax Credit - Venison Donation - Alterations FOR the purpose of repealing the limitation on increasing the maximum amount of a credit against the State income tax that an individual may claim for certain expenses incurred for a donation of deer meat to certain organizations; and generally relating to an income tax credit for the donation of deer meat. BY repealing and reenacting, with amendments, Article - Tax - General Section 10-746 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement).
From the enrolled text, May 5, 2026:
AN ACT concerning Income Tax Credit - Venison Donation - Alterations FOR the purpose of repealing the limitation on increasing the maximum amount of a credit against the State income tax that an individual may claim for certain expenses incurred for a donation of deer meat to certain organizations; and generally relating to an income tax credit for the donation of deer meat. BY repealing and reenacting, with amendments, Article - Tax - General Section 10-746 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - General 10-746. (a) In this section, "qualified expenses" means expenses incurred to butcher and process an antlerless deer for human consumption. (b) Subject to the limitations of this section, an individual who hunts and harvests an antlerless deer may claim a credit against the State income tax for up to $75 of the qualified expenses incurred by the individual if: (1) the hunting and harvesting of the deer complies with State hunting laws and regulations; and (2) the individual donates the processed deer meat to a venison donation program administered by an organization that is exempt from taxation under § 501(c)(3) of the Internal Revenue Code. (c) [(1) For any taxable …