MD HB404

Creates a Maryland state income tax credit of $20 per hour for parents and legal guardians who volunteer at their child's school in Prince George's County, with a maximum credit of $500 per taxpayer per year

Applies to volunteering at public schools, nonpublic schools, and charter schools at the elementary and secondary level in Prince George's County

Requires the State Department of Education, in consultation with the Comptroller, to develop the application and tax credit certificate forms

Tax credit certificates are issued by the County Board of Education member (for public schools) or school administrator (for nonpublic schools), who must track volunteer hours

Credit is fully refundable if it exceeds the taxpayer's state income tax liability; effective July 1, 2025 for tax years beginning after December 31, 2024