MD HB1521

Creates a Maryland state income tax credit equal to 50% of qualified contributions to certified organizations supporting at-risk youth, capped at $5,000 annually for individuals and $100,000 for businesses

Provides a $25 per day tax credit (up to $500 annually) for individuals who volunteer at public schools or recreation centers to speak about their profession or youth empowerment, limited to two school visits per month

Offers employers a $1,000 tax credit per at-risk youth hired (up to $5,000 annually), requiring at least 20 hours per week of employment for 60 days (internships/summer programs) or 90 days (regular employment)

Defines at-risk youth as individuals ages 12-24 who are chronically absent, in the juvenile justice system, in foster care, experiencing homelessness, or residing in designated high-crime/high-poverty ZIP codes in Baltimore City or Baltimore County

Caps total program tax credits at $10,000,000 per year, takes effect July 1, 2026, and sunsets automatically on June 30, 2033