MD SB151 | 2026 | Regular Session
Note: Carry Over of previous SB104
Status
Sponsorship: Partisan Bill (Republican 1)
Status: Introduced on January 14 2026 - 25% progression
Action: 2026-01-15 - Hearing 1/21 at 10:00 a.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on January 14 2026 - 25% progression
Action: 2026-01-15 - Hearing 1/21 at 10:00 a.m.
Pending: Senate Budget and Taxation Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Allowing a credit of $3,000 against the State income tax for an individual who resides with and provides care for a certain elderly parent during the taxable year under certain circumstances; making the credit refundable; and applying the Act to all taxable years beginning after December 31, 2025.
Title
Income Tax - Credit for Individuals Residing With and Caring for Elderly Parents
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2026-01-15 | Senate | Hearing 1/21 at 10:00 a.m. |
| 2026-01-14 | Senate | First Reading Budget and Taxation |
| 2025-10-29 | Senate | Pre-filed |
Same As/Similar To
SB104 (Carry Over) 2025-01-08 - Hearing 1/15 at 10:30 a.m.
Subjects
Caregivers
Elderly Persons (65+)
Income Tax
Low-Income
Moderate-Income
Parents and Guardians
Residency
Support of Dependents
Tax Credits
Tax Returns
Taxes - Income
Time
Elderly Persons (65+)
Income Tax
Low-Income
Moderate-Income
Parents and Guardians
Residency
Support of Dependents
Tax Credits
Tax Returns
Taxes - Income
Time
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| Tax - General | 10 | 758 | (n/a) | See Bill Text |
Maryland State Sources
| Type | Source |
|---|---|
| Summary | https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0151?ys=2026RS |
| Text | https://mgaleg.maryland.gov/2026RS/bills/sb/sb0151f.pdf |
