Legislation - SB0295

Title: Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)
Sponsored by: Senator McCray
Status: Approved by the Governor - Chapter 735
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Establishing the Income Tax Reconciliation Program in the State to allow certain justice-involved individuals to establish installment payment plans and receive a waiver of any interest and penalties that accrue for unpaid income tax due for a taxable year beginning after December 31, 2024, but before January 1, 2030; requiring the Comptroller to administer the Program; requiring the Comptroller, in collaboration with the Department of Public Safety and Correctional Services, to develop an awareness campaign about the Program; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0634

Bill File Type: Regular

Effective Date(s): July 1, 2025

History

Legislation History
Chamber Senate Calendar Date 1/10/2025 Legislative Date 1/10/2025 Action First Reading Education, Energy, and the Environment Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act) Proceedings
Chamber Senate Calendar Date 1/13/2025 Legislative Date 1/13/2025 Action Reassigned to Budget and Taxation Proceedings 4 Click to view Recorded Media
Chamber Senate Calendar Date 1/15/2025 Legislative Date 1/15/2025 Action Hearing 1/22 at 10:30 a.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/05/2025 Legislative Date 2/05/2025 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/06/2025 Legislative Date 1/31/2025 Action Favorable Adopted Proceedings 20 Click to view Recorded Media
Chamber Senate Calendar Date 2/06/2025 Legislative Date 1/31/2025 Action Second Reading Passed Proceedings 20 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act) Proceedings
Chamber Senate Calendar Date 2/10/2025 Legislative Date 2/01/2025 Action Third Reading Passed (41-0) Proceedings 21AClick to view Recorded Media
Chamber House Calendar Date 2/11/2025 Legislative Date 2/11/2025 Action Referred Ways and Means Proceedings 25 Click to view Recorded Media
Chamber House Calendar Date 3/03/2025 Legislative Date 3/03/2025 Action Hearing 3/20 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/03/2025 Legislative Date 4/03/2025 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/03/2025 Legislative Date 3/19/2025 Action Favorable with Amendments {323921/1 Adopted Proceedings 59 Click to view Recorded Media
Chamber House Calendar Date 4/03/2025 Legislative Date 3/19/2025 Action Second Reading Passed with Amendments Proceedings 59 Click to view Recorded Media
Chamber House Calendar Date 4/07/2025 Legislative Date 3/23/2025 Action Third Reading Passed (104-36) Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2025 Legislative Date 3/23/2025 Action Senate Refuses Concur House Amendments Proceedings 71 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2025 Legislative Date 3/23/2025 Action Senate Requests House Recede Proceedings 71 Click to view Recorded Media
Chamber House Calendar Date 4/07/2025 Legislative Date 3/25/2025 Action Senate Refuses Concur House Amendments Proceedings 65 Click to view Recorded Media
Chamber House Calendar Date 4/07/2025 Legislative Date 3/25/2025 Action Senate Requests House Recede Proceedings 65 Click to view Recorded Media
Chamber House Calendar Date 4/07/2025 Legislative Date 3/25/2025 Action Motion Recede (Delegate Atterbeary) Adopted Proceedings 65 Click to view Recorded Media
Chamber House Calendar Date 4/07/2025 Legislative Date 3/25/2025 Action Third Reading Passed (100-34) Proceedings 65 Click to view Recorded Media
Chamber House Calendar Date 4/07/2025 Legislative Date 3/25/2025 Action House Recede Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2025 Legislative Date 3/24/2025 Action Returned Passed Proceedings 72 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/20/2025 Legislative Date 5/20/2025 Action Approved by the Governor - Chapter 735 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act) Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/10/2025	1/10/2025	First Reading Education, Energy, and the Environment
			Text - First - Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)
Senate	1/13/2025	1/13/2025	Reassigned to Budget and Taxation	4 Click to view Recorded Media
Senate	1/15/2025	1/15/2025	Hearing 1/22 at 10:30 a.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/05/2025	2/05/2025	Favorable Report by Budget and Taxation
Senate	2/06/2025	1/31/2025	Favorable Adopted	20 Click to view Recorded Media
Senate	2/06/2025	1/31/2025	Second Reading Passed	20 Click to view Recorded Media
			Text - Third - Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)
Senate	2/10/2025	2/01/2025	Third Reading Passed (41-0)	21AClick to view Recorded Media
House	2/11/2025	2/11/2025	Referred Ways and Means	25 Click to view Recorded Media
House	3/03/2025	3/03/2025	Hearing 3/20 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/03/2025	4/03/2025	Favorable with Amendments Report by Ways and Means
House	4/03/2025	3/19/2025	Favorable with Amendments {323921/1 Adopted	59 Click to view Recorded Media
House	4/03/2025	3/19/2025	Second Reading Passed with Amendments	59 Click to view Recorded Media
House	4/07/2025	3/23/2025	Third Reading Passed (104-36)	63 Click to view Recorded Media
Senate	4/07/2025	3/23/2025	Senate Refuses Concur House Amendments	71 Click to view Recorded Media
Senate	4/07/2025	3/23/2025	Senate Requests House Recede	71 Click to view Recorded Media
House	4/07/2025	3/25/2025	Senate Refuses Concur House Amendments	65 Click to view Recorded Media
House	4/07/2025	3/25/2025	Senate Requests House Recede	65 Click to view Recorded Media
House	4/07/2025	3/25/2025	Motion Recede (Delegate Atterbeary) Adopted	65 Click to view Recorded Media
House	4/07/2025	3/25/2025	Third Reading Passed (100-34)	65 Click to view Recorded Media
House	4/07/2025	3/25/2025	House Recede	65 Click to view Recorded Media
Senate	4/07/2025	3/24/2025	Returned Passed	72 Click to view Recorded Media
Post Passage	5/20/2025	5/20/2025	Approved by the Governor - Chapter 735
			Text - Chapter - Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)

File Code

Subjects

Statutes