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Read. Follow. Verify.Maryland Senate Bill 935 creates a state income tax subtraction modification of up to $1,000 for food and monetary donations to qualified charitable entities
Last action · February 11, 2026: Hearing 3/04 at 1:00 p.m.Sponsors: Paul Corderman and 6 others
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What This Bill Would Do
Maryland Senate Bill 935 allows individual taxpayers and corporations to claim a state income tax of up to $1,000 for irrevocable donations of food or cash designated for food purchases made to qualified charitable entities, effective July 1, 2026, through June 30, 2029.
Taxpayers making charitable food or cash donations to registered food banks, homeless shelters, domestic violence shelters, or religious organizations can reduce their taxable income by up to $1,000 annually, while the Comptroller's office must evaluate the tax incentive's effect on donation volume by January 1, 2029.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Taxpayers
Taxpayers can reduce their Maryland adjusted gross or modified income by up to $1,000 for qualifying food and monetary donations.
Food Banks and Charitable Entities
Qualified charities must register with the Comptroller and may receive increased food or cash donations due to the tax incentive.
Comptroller
The Comptroller is required to adopt regulations, handle entity registrations, and submit a report to the General Assembly by January 1, 2029.
Key Facts
- Taxpayers may claim a state income tax subtraction modification of up to $1,000 for donations made during the taxable year to qualified charitable entities.
- Qualifying donations are defined as irrevocable gifts of food or cash specifically designated for the purchase of food.
- Eligible charitable entities include food banks, homeless shelters, domestic violence shelters, religious organizations, and other registered charities that distribute food at no charge to individuals in need.
- To qualify for the subtraction, taxpayers must file the name of each entity, proof of donation value, and other required information with their tax return.
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- Corporations are explicitly permitted to claim the subtraction under Maryland modified income provisions.
- The Comptroller must report to the General Assembly by January 1, 2029, on whether the tax subtraction contributed to an increase in donations.
- The Act takes effect July 1, 2026, applies to taxable years after December 31, 2025, and before January 1, 2029, and sunsets on June 30, 2029.
Frequently Asked Questions
What types of donations qualify for the tax subtraction under SB 935?
Which organizations are considered qualified charitable entities?
What information must a taxpayer submit to claim the deduction?
How long will this tax subtraction be available?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently filed. The next step in the legislative lifecycle is Committee.
Procedural history
2 actions- Feb 11, 2026SenateHearing 3/04 at 1:00 p.m.
- Feb 6, 2026SenateIntroducedFirst Reading Budget and Taxation
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Temporary Tax Incentive with Built-In Evaluation
The bill incorporates a mandatory 3-year sunset period coupled with a required report from the Comptroller to evaluate whether the tax credit successfully increases food and cash donations.
Connected Entities
Sources
mgaleg.maryland.gov
Analysis Score
0–100- Significance40How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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