MD HB370

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

Leave must be 10-20 hours per qualified employee annually, paid at regular wage rate, established by written policy, and supplemental to existing leave benefits

Credit amount equals the employee's hourly wage multiplied by leave hours used, capped at $800 per qualified employee per taxable year

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) verifying attendance at school-related meetings or events

Effective July 1, 2026, applicable to taxable years beginning after December 31, 2025; State Department of Education must develop certification forms in consultation with the Comptroller