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HB 411

Income Tax - Standard Deduction - Alteration

2026 Regular Session Introduced by Jason Buckel and 8 co-sponsors

HB 411 would alter Maryland's income tax standard deduction, affecting taxpayer liability and state revenue, with specific changes unclear pending committee review.

Hearing 2/12 at 1:00 p.m.
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Bill Summary · HB 411

Legislative bill overview

HB 411 would modify Maryland's standard deduction for income tax purposes, though the specific alteration is not detailed in the available bill information. The measure is currently in the early stages of the legislative process, having just been introduced and referred to the Ways and Means Committee with a hearing scheduled for February 12, 2026.

Why is this important

Changes to the standard deduction directly affect how much income Marylanders can exclude from taxation, influencing tax liability for individual filers and potentially state revenue. The impact would vary significantly depending on whether the standard deduction is increased (benefiting taxpayers) or decreased (increasing tax revenue), and whether changes apply to all filers or specific income groups.

Potential points of contention

  • Revenue implications: Increasing the standard deduction reduces state tax revenue, while decreasing it increases burden on taxpayers—creating a fundamental trade-off in state fiscal priorities
  • Distributional effects: Changes may disproportionately benefit higher-income or lower-income filers depending on the structure, raising equity concerns
  • Inflation adjustment: Unclear whether the bill indexes the deduction to inflation or uses a fixed amount, affecting long-term policy stability

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

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