MD HB363

Counties are authorized to provide grants to recipients of the State child tax credit for qualified children (under age 6, or under age 17 with a disability)

Taxpayers must have federal adjusted gross income below $15,000 and be residents domiciled in or maintaining principal residence in the county

Grant amounts are reduced by 10% for each $1,000 the taxpayer's income exceeds the $15,000 threshold

Counties must reimburse the Comptroller for reasonable expenses incurred to provide information necessary to implement the grant program

Effective June 1, 2026, applicable to taxable years beginning after December 31, 2026