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 1/21 at 10:00 a.m. (as of Sep 4, 2026)
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, 2025.
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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 (13)
MGA witness listFAV 11FavorableFWA 2Favorable with amendments
| Position | Witness | Organization | Testimony |
|---|---|---|---|
| FAV | Westrick, Saralobbyist | AARP Maryland | Written (PDF) |
| FAV | Bevan-Dangel, Jenniferlobbyist | Economic Action Maryland Fund | Written (PDF) |
| FAV | O'Day, Garrettlobbyist | Maryland Catholic Conference | Written (PDF) |
| FAV | Kaplowitz, Richard KAP | Year | Written (PDF) |
| FAV | Hessler, Thereselobbyist | Individual | Written (PDF) |
| FAV | Imes, Gary | Individual | Position only |
| FAV | Lang, Alan | Individual | Written (PDF) |
| FAV | Mauer, William | Individual | Position only |
| FAV | Rosa, Richard | Individual | Position only |
| FAV | Senator Folden, Senator Foldenlegislator | Individual | Oral |
| FAV | Tibbals, Trudy | Individual | Position only |
| FWA | Peters, Meganlobbyist | Maryland Senior Citizens Action Network (MSCAN) | Written (PDF) |
| FWA | Bergofsky, Linda | Individual | Written (PDF) |
Organizations on record
Registered lobbyists who testified
FAVBevan-Dangel, JenniferEconomic Action Maryland FundRegistered for: Maryland Consumer Rights Coalition DBA Economic Action Maryland; Humane Society of the United States; Chesapeake Bay Foundation; Humane World for Animals
FAVHessler, ThereseRegistered for: City of Gaithersburg; Elevate Recovery Centers; Evolve Kids Care; Evolve Life Centers; High Roller Technologies; Laila's Gift…
FWAPeters, MeganMaryland Senior Citizens Action Network (MSCAN)Registered for: Alzheimer's Association
