On February 12, Legislative Director Kevin Kinnally testified before the Ways and Means Committee in opposition to HB 560 – Sales and Use Tax and Property Tax - Exemptions for Data Centers - Repeal. This bill repeals counties' authority to exempt specified data center equipment from the local personal property tax. The bill also repeals the State sales and use tax exemption for qualified data center personal property. Currently, counties have the flexibility to decide…

On February 12, Legislative Director Kevin Kinnally submitted written testimony to the Ways and Means Committee in opposition to HB 547 – Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment.  This bill would allow the Secretary of Agriculture to expand the list of tax-deductible enhanced agricultural equipment. Counties are eager and committed partners in promoting economic growth and creating opportunity, and prefer local autonomy in determining the best way locally. The Maryland Association…

On February 11, Legislative Director Kevin Kinnally testified before the Ways and Means Committee in support of HB 363 – Income Tax - Local Child Tax Credit - Authorization. This bill authorizes counties to offer a local child tax credit against the county income tax for very low-income families. The bill focuses on families with extremely low income. Eligibility is limited to families with federal adjusted gross incomes below $15,000, directing relief to residents facing the…

On February 11, Legislative Director Kevin Kinnally testified before the Budget and Taxation Committee in support of SB 369 – Nonprofit Housing Corporations - Tax and Enforcement of Judgment Exemptions - Alterations with amendments. SB 369 aims to support affordable housing development by expanding property tax relief for specified nonprofit housing entities. Counties share that goal and regularly partner with nonprofit developers to deliver affordable housing, often through locally approved property tax credits, exemptions, and…

On February 3, Legislative Director Kevin Kinnally submitted written testimony to the Budget and Taxation Committee in opposition to SB 262 – Income Tax - Subtraction Modification for Classroom Supplies Purchased by Teachers - Alteration. This bill would allow full-time pre-Kindergarten teachers to claim a state income tax deduction for unreimbursed classroom supply expenses. Counties enter this Session facing heightened economic uncertainty, rising costs, and growing concern about federal funding instability that directly affects local…

On February 3, Legislative Director Kevin Kinnally submitted written testimony to the Budget and Taxation Committee in opposition to SB 271 – Income Tax - Subtraction Modification - Retirement Income of Fire, Rescue, and Emergency Services Personnel - Eligibility.  This bill expands eligibility for the public safety employee retirement income subtraction modification to include specified retirement income attributable to service as a fire, rescue, or emergency services personnel of the District of Columbia. Counties are…

On February 3, Legislative Director Kevin Kinnally submitted written testimony to the Ways and Means Committee in opposition to HB 82 – Recordation and Transfer Taxes - Exemption for Related Business Entities - Common Law Trusts.  HB 82 creates a new tax avoidance pathway that directly erodes county revenues, removes local discretion, and provides no public benefit in return. The bill expands existing exemptions in a way that benefits a narrow, sophisticated group of commercial…

On January 29, Legislative Director Kevin Kinnally submitted written testimony to the Ways and Means Committee in opposition to HB 124 – Income Tax - Subtraction Modification - Losses From Theft or Fraud.  This bill allows, subject to certain limitations, an income tax subtraction for losses from retirement assets resulting from theft or fraud. Counties enter this Session facing heightened economic uncertainty, rising costs, and growing concern about federal funding instability that directly affects local…

On January 29, Legislative Director Kevin Kinnally submitted written testimony to the Ways and Means Committee in opposition to HB 201 – Income Tax - Tips or Gratuities - Subtraction Modification (No Income Taxes on Tips Act).  This bill creates a tax deduction for tips or gratuities earned in specific jobs, such as working in a restaurant, bar, or hotel, or providing taxi or passenger services. Counties enter this Session facing heightened economic uncertainty, rising…