HB 1014

Fair Share for Maryland Act of 2025

Sponsor: Julie Palakovich Carr (District 17)Committee: Ways and MeansSubject: Taxes - IncomeStatus: Hearing 2/20 at 1:00 p.m. (as of Dec 1, 2025)

What this bill does

Official synopsis

Altering a certain limit on the unified credit used for determining the estate tax for decedents dying on or after January 1, 2026; altering a certain limitation on the amount of the estate tax for decedents dying on or after a certain date; altering the definition of 'qualified child' for purposes of a certain credit against the State income tax for certain dependent children; imposing a certain business transportation fee on certain taxable income of corporations and pass-through entities for certain taxable years; etc.

AI analysis is off. Set ANTHROPIC_API_KEY to enable summaries, pros and cons, and questions.

Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.

Testimony (0)

MGA witness list

FAV 89FavorableFWA 1Favorable with amendmentsUNF 21UnfavorableINFO 1Information only

Position	Witness	Organization	Testimony
FAV	Arikat, Loraine	1199 SEIU United Healthcare Workers East	Written (PDF)
FAV	Gilmore , Deniselobbyist	AFSCME Maryland	Oral + Written (PDF)
FAV	Gobel, Christianlobbyist	AFSCME Maryland Council 3	Oral + Written (PDF)
FAV	Gaines, John	ATU Local 689	Oral
FAV	Girardi, Matthewlobbyist	ATU Local 689	Written (PDF)
FAV	Wilkerson, Alicelobbyist	Advance Maryland	Written (PDF)
FAV	McMillan, Michael	Amalgamated Transit Union Local 1300	Written (PDF)
FAV	RUBIN, ANNA	Anna Rubin	Written (PDF)
FAV	McGrain, Rachel	Arts Education in Maryland Schools	Written (PDF)
FAV	Krieger, Betsy	Be the Change Bmore	Written (PDF)
FAV	Rabbitt, Dan	Behavioral Health System Baltimore	Written (PDF)
FAV	Gupta, Riyalobbyist	Blueprint Coalition	Written (PDF)
FAV	Amador, Ninfa	CASA	Written (PDF)
FAV	Moore, Tonaeyalobbyist	CASH Campaign of Maryland	Oral + Written (PDF)
FAV	Griswold, Don	Center on Budget and Policy Priorities	Oral + Written (PDF)
FAV	Anuszkiewicz, Brittany	Children's Opportunity Alliance	Written (PDF)
FAV	Wilson Randall, Claudia	Community Development Network of Maryland	Written (PDF)
FAV	Rubinstein, Gabriel	Disability Rights Maryland	Written (PDF)
FAV	Sturm, Paul	Downtown Baltimore Advocacy Network	Written (PDF)
FAV	Gallagher, Zoelobbyist	Economic Action Maryland	Written (PDF)
FAV	Fitzwater, Jessica	Frederick County Executive	Written (PDF)
FAV	Kohler-Frueh, Leila	Habitat for Humanity of the Chesapeake	Written (PDF)
FAV	Gardener, Matt	ITEP	Written (PDF)
FAV	Lampel, Anita	Jews United for Justice	Written (PDF)
FAV	douglass, sharlimar	MAREE	Written (PDF)
FAV	Meyer, Christopherlobbyist	Maryland Center on Economic Policy	Oral + Written (PDF)
FAV	Schumitz, Kalilobbyist	Maryland Center on Economic Policy	Written (PDF)
FAV	Kelter, Chris	Maryland Centers for Independent Living	Written (PDF)
FAV	Zogby, Liz	Maryland Down Syndrome Advocacy Coalition	Written (PDF)
FAV	Tyler, Jr.-Chair, Rick	Maryland Education Coalition	Written (PDF)
FAV	Plante, Cecilia	Maryland Legislative Coalition	Written (PDF)
FAV	Ruth, Laure	Maryland Network Against Domestic Violence	Position only
FAV	Iliff, Heather	Maryland Nonprofits	Oral + Written (PDF)
FAV	Mitchell, Ellie	Maryland Out of School Time Network	Written (PDF)
FAV	Lyons Wooten, JoAnne	Maryland Poor People's Campaign	Position only
FAV	Kennedy, Thomas	Maryland Poor Peoples Campaign	Written (PDF)
FAV	Mendelson, Lindseylobbyist	Maryland Sierra Club	Written (PDF)
FAV	Zwerling, Samanthalobbyist	Maryland State Education Association	Oral + Written (PDF)
FAV	Martin, Dan	Mental Health Association of Maryland	Oral + Written (PDF)
FAV	Frey, Leslie	Montgomery County	Written (PDF)
FAV	Serkin, Celia	Montgomery County Federation of Families for Children's Mental Health, Inc.	Written (PDF)
FAV	DeLong, Michael	Montgomery County Young Democrats	Written (PDF)
FAV	Rosen-Cohen, Nancy	NCADD-Maryland	Written (PDF)
FAV	Puentes, Ericalobbyist	Progressive Maryland	Written (PDF)
FAV	Cavanagh, Terrencelobbyist	SEIU Local 500	Oral + Written (PDF)
FAV	mcdaniel, mikkyo	Senator Carter Aide	Written (PDF)
FAV	SWASC, UM	Social Work Advocates for Social Change	Written (PDF)
FAV	Funk, Kenzie	Strong Schools Maryland	Written (PDF)
FAV	Kaplowitz, Richard KAP	Year	Written (PDF)
FAV	Gardner, Matt	the Institute on Taxation and Economic Policy	Oral
FAV	Adams, MD, Joseph	Individual	Written (PDF)
FAV	Allen, Susan	Individual	Written (PDF)
FAV	Anderson, Owen	Individual	Written (PDF)
FAV	Ashenden, Stacy	Individual	Written (PDF)
FAV	Barkan, Lisa	Individual	Written (PDF)
FAV	Bergofsky, Linda	Individual	Written (PDF)
FAV	Blank, Emily	Individual	Written (PDF)
FAV	Brach, Cecile	Individual	Written (PDF)
FAV	Braverman, Mara	Individual	Written (PDF)
FAV	Brocht, Chauna	Individual	Written (PDF)

Showing 60 of 112

Organizations on record

1199 SEIU United Healthcare Workers EastFAV 1

Advance MarylandFAV 1

AFSCME MarylandFAV 1

AFSCME Maryland Council 3FAV 1

Amalgamated Transit Union Local 1300FAV 1

Anna RubinFAV 1

Arts Education in Maryland SchoolsFAV 1

ATU Local 689FAV 2

Baltimore Jewish CouncilINFO 1

Be the Change BmoreFAV 1

Behavioral Health System BaltimoreFAV 1

Blueprint CoalitionFAV 1

CASAFAV 1

CASH Campaign of MarylandFAV 1

Center on Budget and Policy PrioritiesFAV 1

Children's Opportunity AllianceFAV 1

Community Development Network of MarylandFAV 1

Compass AdvocacyUNF 1

Cornerstone Government AffairsUNF 1

Council on State TaxationUNF 1

Disability Rights MarylandFAV 1

Downtown Baltimore Advocacy NetworkFAV 1

Economic Action MarylandFAV 1

Frederick County ExecutiveFAV 1

Global Business AllianceUNF 1

Habitat for Humanity of the ChesapeakeFAV 1

ITEPFAV 1

Jews United for JusticeFAV 1

MAREEFAV 1

Maryland Bankers AssociationUNF 1

Maryland Building Industry AssociationUNF 1

Maryland Center on Economic PolicyFAV 2

Maryland Centers for Independent LivingFAV 1

Maryland Chamber of CommerceUNF 1

Maryland Down Syndrome Advocacy CoalitionFAV 1

Maryland Education CoalitionFAV 1

Maryland Legislative CoalitionFAV 1

Maryland Motor Truck AssociationUNF 1

Maryland Network Against Domestic ViolenceFAV 1

Maryland NonprofitsFAV 1

Maryland Out of School Time NetworkFAV 1

Maryland Poor People's CampaignFAV 1

Maryland Poor Peoples CampaignFAV 1

Maryland RealtorsUNF 1

Maryland Retailers AllianceUNF 1

Maryland Sierra ClubFAV 1

Maryland State Education AssociationFAV 1

Mental Health Association of MarylandFAV 1

Montgomery CountyFAV 1

Montgomery County Chamber of CommerceUNF 1

Montgomery County Federation of Families for Children's Mental Health, Inc.FAV 1

Montgomery County Young DemocratsFAV 1

NAIOP MarylandUNF 1

NareitUNF 1

NCADD-MarylandFAV 1

Progressive MarylandFAV 1

Rifkin, Weiner, Livingston LLCUNF 1

RWLUNF 1

SEIU Local 500FAV 1

Senator Carter AideFAV 1

Social Work Advocates for Social ChangeFAV 1

Strong Schools MarylandFAV 1

the Institute on Taxation and Economic PolicyFAV 1

The League of Life and Health Insurers of MarylandUNF 1

YearFAV 1

Registered lobbyists who testified

FAVGilmore , DeniseAFSCME MarylandRegistered for: AFSCME Maryland Council 3; AFSCME Council 3

FAVGobel, ChristianAFSCME Maryland Council 3Registered for: AFSCME Council 3

FAVGirardi, MatthewATU Local 689Registered for: Amalgamated Transit Union Local 689

FAVWilkerson, AliceAdvance MarylandRegistered for: Advance Maryland

FAVGupta, RiyaBlueprint CoalitionRegistered for: Strong Schools Maryland, care of The Fund for Educational Excellence

FAVMoore, TonaeyaCASH Campaign of MarylandRegistered for: CASH Campaign of Maryland

FAVGallagher, ZoeEconomic Action MarylandRegistered for: Maryland Consumer Rights Coalition DBA Economic Action Maryland

FAVMeyer, ChristopherMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy

FAVSchumitz, KaliMaryland Center on Economic PolicyRegistered for: Maryland Center on Economic Policy

FAVMendelson, LindseyMaryland Sierra ClubRegistered for: Sierra Club Maryland Chapter

FAVZwerling, SamanthaMaryland State Education AssociationRegistered for: Maryland State Education Association

FAVPuentes, EricaProgressive MarylandRegistered for: Progressive Maryland

FAVCavanagh, TerrenceSEIU Local 500Registered for: SEIU Local 500; SEIU Maryland & DC State Council

FAVRiley, DeniseRegistered for: American Federation of Teachers - Maryland

UNFMarczyk, BernieCornerstone Government AffairsRegistered for: Adobe Inc.; American Petroleum Institute; Amgen, Inc.; Annie E. Casey Foundation, Inc., The; AstraZeneca Pharmaceuticals, LP; Baltimore County Public Library Board of Trustees…

UNFJohnson, KelseyGlobal Business AllianceRegistered for: Global Business Alliance

UNFRichards, EvanMaryland Bankers AssociationRegistered for: Maryland Bankers Association

UNFGraf, LoriMaryland Building Industry AssociationRegistered for: Maryland Building Industry Association

UNFGriffin, AndrewMaryland Chamber of CommerceRegistered for: Alliance to Prevent Legionnaire's Disease; American Subcontractors Association of Baltimore; Annapolis Maritime Museum & Park; Associated Utility Contractors of Maryland; Experience Prince George's; Howard County Chamber of Commerce…

UNFCampion, LouisMaryland Motor Truck AssociationRegistered for: Maryland Motor Truck Association

UNFMcGee, ChristaMaryland RealtorsRegistered for: Maryland REALTORS; Maryland Association of Realtors

UNFPrice, SarahMaryland Retailers AllianceRegistered for: Maryland Retailers Alliance; Maryland Retailers Association

UNFLevine, BrianMontgomery County Chamber of CommerceRegistered for: Montgomery County Chamber of Commerce

UNFBERNSTEIN, DARANareitRegistered for: National Association of Real Estate Investment Trusts (NAREIT); NAREIT, formerly National Association of Real Estate Investment Trusts; Nareit

UNFCastelli, WilliamRifkin, Weiner, Livingston LLCRegistered for: ASC Engineered Solutions; Berkshire Hathaway Energy GT&S, LLC; Board of County Commissioners of Allegany County, MD; Brown Advisory; Cable Telecommunications Association of Maryland, Delaware and D.C., Inc.; Colonial Pipeline Company…

UNFCelentano, MatthewThe League of Life and Health Insurers of MarylandRegistered for: 38 Degrees North; Advanced Energy United; Alliance of Maryland Dental Plans; Allstate Insurance Company; America's Health Insurance Plans; American Council of Life Insurers…

UNFPasetsky, AlanRegistered for: Global Business Alliance

INFOMiicke, SarahBaltimore Jewish CouncilRegistered for: Baltimore Jewish Council