Legislation - SB0295

Title: Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)
Sponsored by: Senator McCray
Status: In the House - First Reading Ways and Means
Analysis: Fiscal and Policy Note

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

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	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

File Code

Subjects

Statutes