MD HB378

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 eligible taxpayer per year

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

Multiple eligible taxpayers (e.g., both parents) may claim credits for the same student, and individuals may receive multiple tax credit certificates in a single year

Credit is fully refundable—if the credit exceeds the taxpayer's state income tax liability, they receive the excess as a refund

Takes effect July 1, 2026, applicable to taxable years beginning after December 31, 2025