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SB 295

Income Tax - Income Tax Reconciliation Program - Established (Maryland Fair Taxation for Justice-Involved Individuals Act)

2025 Regular Session Introduced by Cory McCray

Maryland establishes tax reconciliation program allowing justice-involved individuals to settle prior tax debts with penalty relief to support successful reentry.

Approved by the Governor - Chapter 735
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Bill Summary · SB 295

Legislative bill overview

SB 295 establishes Maryland's Income Tax Reconciliation Program, creating a pathway for justice-involved individuals (those with criminal records) to resolve outstanding tax liabilities without facing enhanced penalties or prosecution. The bill allows eligible individuals to voluntarily disclose and settle unpaid taxes from prior years through a structured reconciliation process.

Why is this important

This legislation directly affects reentry and economic stability for formerly incarcerated individuals, removing a significant barrier to legitimate employment and financial participation. By providing tax amnesty protections, the bill acknowledges that accumulated tax debt can perpetuate cycles of poverty and criminal justice involvement while generating uncollected revenue for the state.

Potential points of contention

  • Fairness concerns: Critics may argue that forgiving tax obligations for justice-involved individuals creates unequal treatment compared to other citizens and businesses with unpaid tax liabilities
  • Revenue impact: The bill could result in partial forgiveness of tax revenue, though supporters contend it recovers money otherwise unlikely to be collected
  • Definition and scope: Questions about who qualifies as "justice-involved" and which tax years are covered could affect program uptake and cost

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

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