Legislation - HB0547

Title: Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment
Sponsored by: Delegates Fair, Bouchat, Acevero, Allen, Boyce, Buckel, Hornberger, Jacobs, Miller, Pruski, Qi, Schindler, Solomon, Tomlinson, Wims, Woods, Wu, and Ziegler
Status: In the House - Hearing 2/12 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Altering a subtraction modification under the Maryland income tax for enhanced agricultural management equipment to include equipment that the Secretary of Agriculture determines by regulation to qualify as enhanced agricultural management equipment; and applying the Act to taxable years beginning after December 31, 2025.

Committees

Original:: Ways and Means

Details

Introduced in a prior session as: HB0278 Session: 2025 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2026

History

Legislation History
Chamber House Calendar Date 1/27/2026 Legislative Date 1/27/2026 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 1/27/2026 Legislative Date 1/27/2026 Action Hearing 2/12 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	1/27/2026	1/27/2026	First Reading Ways and Means
House	1/27/2026	1/27/2026	Hearing 2/12 at 1:00 p.m.
			Text - First - Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment

File Code

Subjects

Statutes