Income Tax Credit - Venison Donation - Alterations, the official text

WES MOORE, Governor                           Ch. 309

Chapter 309

                   (House Bill 175)

AN ACT concerning

             Income Tax Credit – Venison Donation – Alterations

FOR the purpose of repealing the limitation on increasing the maximum amount of a credit
         against the State income tax that an individual may claim for certain expenses
         incurred for a donation of deer meat to certain organizations; and generally relating
         to an income tax credit for the donation of deer meat.

BY repealing and reenacting, with amendments,
         Article – Tax – General
         Section 10–746
         Annotated Code of Maryland
         (2022 Replacement Volume and 2025 Supplement)

         SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:

                   Article – Tax – General

10–746.

         (a) In this section, “qualified expenses” means expenses incurred to butcher and
process an antlerless deer for human consumption.

         (b) Subject to the limitations of this section, an individual who hunts and harvests
an antlerless deer may claim a credit against the State income tax for up to $75 of the
qualified expenses incurred by the individual if:

                  (1) the hunting and harvesting of the deer complies with State hunting
laws and regulations; and

                  (2) the individual donates the processed deer meat to a venison donation
program administered by an organization that is exempt from taxation under § 501(c)(3) of
the Internal Revenue Code.

        (c) [(1) For any taxable year, the total amount of credits that an individual may
claim under this section may not exceed $300 $600, unless the individual harvested each
deer for which the credits are claimed in accordance with a deer management permit.

                (2)] The unused amount of the credit for any taxable year may not be carried
over to any other taxable year.

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Ch. 309  2026 LAWS OF MARYLAND

         (d) An individual who claims the credit under this section shall have the
immunity from liability described under § 5–634 of the Courts Article for donated food.

         (e) On or before January 31 each year, each venison donation program that
accepts a donation under this section shall report to the Comptroller the following
information for the immediately preceding taxable year:

                  (1) the name and home address of each donor who intended to claim the
income tax credit under this section; and

                  (2) the number of deer donated by each donor who intended to claim the
income tax credit under this section.

         SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2026, and shall be applicable to all taxable years beginning after December 31, 2025. It
shall remain effective until the taking effect of the termination provision specified in
Section 2 of Chapters 769 and 770 of the Acts of the General Assembly of 2024. If that
termination provision takes effect, this Act shall be abrogated and of no further force and
effect. This Act may not be interpreted to have any effect on that termination provision.

Approved by the Governor, April 28, 2026.

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