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SB 104

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Income Tax - Credit for Individuals Residing With and Caring for Elderly Parents

Sponsor: William G. Folden (District 4)Committee: Budget and TaxationSubject: Taxes - IncomeStatus: Hearing 1/15 at 10:30 a.m. (as of Dec 1, 2025)

What this bill does

Official synopsis

Allowing a credit of $3,000 against the State income tax for an individual who resides with and provides care for a certain elderly parent during the taxable year under certain circumstances; making the credit refundable; and applying the Act to all taxable years beginning after December 31, 2024.

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Testimony (0)

MGA witness list
FAV 7FavorableUNF 1UnfavorableINFO 1Information only
PositionWitnessOrganizationTestimony
FAVBresnahan, TammyAARP MarylandOral + Written (PDF)
FAVMiicke, SarahlobbyistMSCANWritten (PDF)
FAVO'Day, GarrettlobbyistMaryland Catholic ConferenceWritten (PDF)
FAVKelter, ChrisMaryland Centers for Independent LivingPosition only
FAVSchwartz, PaulNARFEOral + Written (PDF)
FAVSWASC, UMSocial Work Advocates for Social ChangeWritten (PDF)
FAVSenator Folden, Senator FoldenlegislatorIndividualOral
UNFHawkins, GiavanteMSATPWritten (PDF)
INFOLierman, BrookeComptroller of MarylandWritten (PDF)

Organizations on record

Registered lobbyists who testified

FAVMiicke, SarahMSCANRegistered for: Baltimore Jewish Council
FAVO'Day, GarrettMaryland Catholic ConferenceRegistered for: Maryland Catholic Conference