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HB 278

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Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment

Sponsor: Christopher Eric Bouchat (District 5)Committee: Ways and MeansSubject: Taxes - IncomeStatus: Hearing 1/23 at 1:00 p.m. (as of Dec 1, 2025)

What this bill does

Official synopsis

Altering a subtraction modification under the Maryland income tax for enhanced agricultural management equipment to include equipment that the Secretary of Agriculture determines by regulation to qualify as enhanced agricultural management equipment; and applying the Act to taxable years beginning after December 31, 2024.

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Testimony (0)

MGA witness list
FAV 6FavorableFWA 1Favorable with amendmentsUNF 1UnfavorableINFO 2Information only
PositionWitnessOrganizationTestimony
FAVStevens, KatieFrederick County Office of AgricultureOral + Written (PDF)
FAVMajchrzak, TylerlobbyistHorizon Farm CreditWritten (PDF)
FAVJones, RachelMaryland Department of AgricultureWritten (PDF)
FAVHough, TylerlobbyistMaryland Farm BureauOral + Written (PDF)
FAVDelegate Bouchat, Delegate BouchatlegislatorIndividualOral
FAVThompson, LindsaylobbyistIndividualOral + Written (PDF)
UNFKinnally, KevinMaryland Association of Counties (MACo)Written (PDF)
FWAStegman, MattChesapeake Bay FoundationWritten (PDF)
INFOFiore, JustinMaryland Municipal LeagueWritten (PDF)
INFODudzic, MatthewOffice of the ComptrollerWritten (PDF)

Organizations on record

Registered lobbyists who testified

FAVMajchrzak, TylerHorizon Farm CreditRegistered for: Chesapeake Utilities Corporation; Horizon Farm Credit
FAVHough, TylerMaryland Farm BureauRegistered for: Maryland Farm Bureau
FAVThompson, LindsayRegistered for: Alliance to Prevent Legionnaire's Disease; American Farmland Trust; CropLife America; Delaware-Maryland Agribusiness Association; Denali Water Solutions; Horizon Farm Credit