MD HB1192

Requires the Maryland Comptroller and Director of Assessments and Taxation to jointly monitor whether nonprofit organizations in the state have been found by a federal agency to violate federal laws (18 U.S.C. § 2339A or § 2339B) for providing material support to designated terrorist organizations

Mandates rescission of Maryland income tax, sales and use tax, and property tax exemptions for nonprofits found to be terrorist-supporting organizations within the preceding 3 taxable years

Requires 90-day notice period via registered mail before rescission takes effect, during which the nonprofit may provide information to contest the determination

Allows reinstatement of tax-exempt status only if the rescission was erroneous, the organization attests under penalty of perjury it did not receive notice, or based on new information

Affected nonprofits may appeal rescission decisions to the Maryland Tax Court; effective date is June 1, 2025