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Passed

Maryland lifts annual cap on state income tax credits for venison donations

Original title: Income Tax Credit - Venison Donation - Alterations

Last action · April 13, 2026: Third Reading Passed (131-1)Sponsor: Johnny Salling

Companion · HB 175same policy, House version
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Maryland eliminates the $300 annual limit on state income tax credits that hunters can claim for expenses incurred by donating processed venison to charitable organizations, effective for tax years beginning after December 31, 2025.

Why it matters

Hunters who donate multiple processed deer to charitable food programs can now claim up to $75 per deer in processing expenses without an annual ceiling, affecting their overall state income tax liability.

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.

Directly affected

Hunters who donate venison

Hunters can claim tax credits for processing expenses on multiple deer donations without an aggregate annual limit.

Directly affected

Venison donation programs

Programs must report donor names, home addresses, and donation counts to the Comptroller annually by January 31.

Directly affected

Comptroller

The agency is responsible for receiving annual reports from venison donation programs regarding taxpayer donations.

Key Facts

  • Repeals the $300 annual maximum limit on the total amount of tax credits an individual may claim for venison donation expenses.
  • Removes the exception that allowed exceeding the annual cap if each deer was harvested under a deer management permit.
  • Retains the individual credit of up to $75 for qualified expenses incurred to butcher and process an antlerless deer for human consumption.
  • Maintains the rule that unused tax credit amounts cannot be carried over to any other taxable year.
Show all 7 facts
  • Requires venison donation programs to report donor names, home addresses, and the number of deer donated to the Comptroller on or before January 31 each year.
  • Maintains civil liability immunity under § 5–634 of the Courts Article for individuals who donate food.
  • Applies to all taxable years beginning after December 31, 2025, with the Act taking effect July 1, 2026.

Frequently Asked Questions

What expenses qualify for the income tax credit?
are those incurred to butcher and process an antlerless deer for human consumption, up to $75 per deer.
Can I carry over unused tax credits to the next year?
No, the unused amount of the credit for any taxable year cannot be carried over to any other taxable year.
What reporting is required from organizations that accept venison donations?
On or before January 31 each year, each venison donation program must report to the Comptroller the name, home address, and number of deer donated by each individual who intended to claim the tax credit for the preceding taxable year.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently passed both. The next step in the legislative lifecycle is Law.

Procedural history

12 actions
  1. Apr 13, 2026HouseFloor
    Third Reading Passed (131-1)
  2. Apr 13, 2026HouseFloor
    Second Reading Passed with Amendments
  3. Apr 13, 2026House
    Favorable with Amendments { 303725/1 Adopted
  4. Apr 11, 2026HouseCommittee
    Favorable with Amendments Report by Ways and Means
  5. Apr 9, 2026HouseCommittee
    Rereferred to Ways and Means
  6. Apr 9, 2026HouseCommittee
    Referred Rules and Executive Nominations
Show 6 earlier actions
  1. Apr 8, 2026SenateFloor
    Third Reading Passed (42-0)
  2. Apr 8, 2026SenateFloor
    Second Reading Passed
  3. Apr 8, 2026SenateFloor
    Favorable Adopted
  4. Apr 8, 2026SenateCommittee
    Favorable Report by Budget and Taxation
  5. Apr 7, 2026SenateCommittee
    Rereferred to Budget and Taxation
  6. Feb 13, 2026SenateIntroduced
    First Reading Senate Rules

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

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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

Connected Entities

Comptroller, State of Maryland
OrganizationComptroller“Receives annual reporting from venison donation programs.”Map →
locationState of Maryland“Jurisdiction administering the income tax credit.”Map →

Sources

Open source document

mgaleg.maryland.gov

Analysis Score

0–100
  • Significance35
    How much this matters to a regular citizen
  • Controversy5
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz10
    Current news / social attention level

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