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HB 542

Earned Income Tax Credit - Individuals Without Qualifying Children - Eligibility

2026 Regular Session Introduced by Jheanelle Wilkins

HB 542 would expand Maryland's Earned Income Tax Credit to make childless workers with lower incomes eligible for increased state tax relief.

Hearing 2/12 at 1:00 p.m.
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WeVote Research Nonpartisan
Bill Summary · HB 542

Legislative bill overview

HB 542 would modify Maryland's Earned Income Tax Credit (EITC) to expand eligibility for individuals without qualifying children. Currently, the federal EITC and many state programs provide significantly smaller credits to childless workers. This bill appears designed to increase tax relief for this population, though specific eligibility parameters and credit amounts are not detailed in the available information.

Why is this important

Childless workers earning low to moderate incomes face higher effective tax rates and receive minimal federal EITC benefits compared to parents. Expanding Maryland's credit could reduce tax burden on vulnerable workers, potentially incentivizing workforce participation. The fiscal impact on the state budget will depend on the proposed credit amount and eligible population size.

Potential points of contention

  • Cost and funding: Expanding tax credits reduces state revenue; lawmakers may debate whether this is affordable or should be offset by other changes
  • Income thresholds and phase-out rates: Determining who qualifies and how benefits decrease at higher income levels could affect working-class versus middle-class workers differently
  • Program design choices: Whether to match federal EITC parameters or create a distinctly more generous Maryland credit, affecting both cost and complexity

Compiled from official sources — confirm details with the bill’s official record.

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