MD HB1286

Exempts from Maryland income tax all income of U.S. nationals who are unlawfully detained or taken hostage abroad (as determined under the Robert Levinson Hostage Recovery and Hostage-Taking Accountability Act), as well as their spouses

Exempts from property tax any property owned by a detained/hostage individual or their spouse, provided the property is actually and exclusively used by the spouse or was used by the individual before detention

Requires the Comptroller to regularly contact the U.S. Department of State to obtain information on detained individuals, maintain a list, and share it with county tax collectors

Allows county and municipal governments to authorize refunds of property taxes paid during years when the exemption was authorized but not yet granted

Takes effect June 1, 2025, with income tax provisions applying to taxable years after December 31, 2024, and property tax provisions applying to taxable years after June 30, 2025