MD HB377

Employers in Prince George's County may claim a State income tax credit for providing paid parental engagement leave to employees who are parents or legal guardians of students attending county schools

Leave must be 10-20 hours per qualified employee annually, paid at the employee's normal wage rate, used for attending school-related meetings or events, and established by written policy

Credit amount equals the employee's hourly wage multiplied by leave hours used, capped at $800 per qualified employee per year; credit is refundable if it exceeds tax liability

Employees must obtain certification forms signed by school officials (principal and Board of Education member for public schools, or principal and administrator for nonpublic schools) to verify attendance at school events

Takes effect July 1, 2025, applicable to taxable years beginning after December 31, 2024