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SB 836

SCS/SB 836 - This act modifies various provisions relating to elections. NOTICES OF ELECTION (Section 115.125) The act allows a notice of election to be sent by email. This provision is identical to a provision in the truly agreed to SS/SCS/HCS/HB 1871 (2026) and substantially similar to a provision in SCS/SB 182 (2025), SB 926 (2024), a provision in HCS/HB 1525 (2024), a provision in HCS/HB 2140 (2024), and a provision in HCS/HB 2895 (2024). CANDIDATE FILING DEADLINES - LOCAL OFFICES(Section 115.127) Under current law, the period for filing a declaration of candidacy in certain political subdivisions and special districts is from 8:00 a.m. on the 17th Tuesday prior to the election until 5:00 p.m. on the 14th Tuesday prior to the election. This act changes that period to 8:00 a.m. on the 16th Tuesday prior to the election until 5:00 p.m. on the 13th Tuesday prior to the election, unless the 13th Tuesday prior to an election falls on a holiday, then the closing of filing shall be at 5:00 p.m. on the next day that is not a holiday. This provision is identical to a provision in the truly agreed to SS/SCS/HCS/HB 1871 (2026), a provision in SCS/SB 182 (2025), SB 774 (2024), a provision in SB 926 (2024), a provision in HCS/HB 1525 (2024), HB 1604 (2024), a provision in SCS/HB 2084 (2024), a provision in HCS/HB 2140 (2024), a provision in HCS/HB 2206 (2024), a provision in HCS/HB 2895 (2024), a provision in SCS/SB 346 (2023), and CCS/HS/HCS/SS#2/SCS/SB 96 (2023) and substantially similar to HB 2225 (2024), HCS/HB 1214 (2023), provisions in the perfected HCS/HBs 267 & 347 (2023), and HCS/HB 783 (2023). TESTING OF ELECTION EQUIPMENT (Section 115.233) Current law requires, in any election in which an electronic voting system is to be used, an election authority to have the automatic tabulating equipment tested within 14 days prior to the election to ascertain that the equipment is in compliance with the law and that it will correctly count the votes cast for all offices and on all questions. This act changes the timeline for testing such that it must be completed at least 14 days, but no less than one week prior to the election. This provision is identical to a provision in the truly agreed to SS/SCS/HCS/HB 1871 (2026). ABSENTEE VOTING (Sections 115.277 and 115.284) The act allows eligible covered voters to vote absentee by submitting a federal postcard application at the office of the election authority on election day even though the person is not registered. Interstate former residents and new residents may vote by absentee ballot at the office of the election authority on election day for the offices for which such voters are entitled to vote. This provision is identical to a provision in SCS/SB 182 (2025), SB 926 (2024), a provision in HCS/HB 1525 (2024), a provision in HCS/HB 2140 (2024), and a provision in HCS/HB 2895 (2024). The act provides that all lists of absentee ballot applications for persons with permanent disabilities shall be kept confidential. These provisions are identical to provisions in SCS/SB 182 (2025), SB 926 (2024), a provision in HCS/HB 1525 (2024), a provision in HCS/HB 2140 (2024), and a provision in HCS/HB 2895 (2024), substantially similar to provisions in the truly agreed to SS/SCS/HCS/HB 1871 (2026) and provisions in SCS/SB 346 (2023), and similar to a provision in the perfected HCS/HBs 267 & 347 (2023), a provision in HCS/HB 783 (2023), and a provision in CCS/HS/HCS/SS#2/SCS/SB 96 (2023). VOTER IDENTIFICATION REQUIREMENTS (Section 115.427) The act makes accommodations for individuals who appear at the office of an election authority to vote absentee and fail to present a form of personal identification by explicitly allowing such voters to cast a provisional ballot that will only be counted upon the voter returning to the office of the election authority by 7:00 p.m. on election day and presenting a form of personal identification for voting. This provision is identical to a provision in the truly agreed to SS/SCS/HCS/HB 1871 (2026). CASTING PROVISIONAL BALLOTS (Section 115.430) The act expands a provision of law governing the casting and counting of provisional ballots to all public elections, rather than just particular primary or general elections. This provision is identical to a provision in the truly agreed to SS/SCS/HCS/HB 1871 (2026), a provision in SCS/SB 182 (2025), HCS/HB 1525 (2024), HB 2052 (2024), HCS/HB 2140 (2024), HCS/HB 2895 (2024), SCS/SB 346 (2023), the perfected HCS/HBs 267 & 347 (2023), and a provision in HCS/HB 783 (2023). WRITE-IN CANDIDATES - REPEAL OF EXEMPTION FOR ELECTIONS WITHOUT PARTY CANDIDATES (Section 115.453) Current law provides that votes for write-in candidates are only counted for candidates who have filed a declaration of intent to be a write-in candidate. Current law also provides an exemption to this requirement in instances where no candidate has filed for the office in question. This act repeals the exemption so that write-in candidates are only counted when a declaration of intent to be a write-in candidate has been filed with the proper election authority. This provision is identical to a provision in the truly agreed to SS/SCS/HCS/HB 1871 (2026) and a provision in SCS/SB 182 (2025). SCOTT SVAGERA

2026 Regular Session Introduced by Sandy Crawford

Maryland would progressively cut the corporate income tax from 8.25% to 6.25% starting in 2026, reducing state revenues over time.

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Bill Summary · SB 836

Summary — SB 836: Corporate Income Tax — Rate Reduction (Economic Competitiveness Act of 2025)

Status & Basic Info
- Title: Corporate Income Tax — Rate Reduction (Economic Competitiveness Act of 2025)
- Jurisdiction: Maryland (2025 Session)
- Sponsor(s): Senators Mautz, Bailey, Carozza, Jennings, Ready (primary sponsors per fiscal analysis)
- Committee: Budget & Taxation (assigned) — Hearing noted in record for 3/04 (1:00 p.m.)
- Effective date in bill text: July 1, 2025. Applies to corporate taxable years as specified below.

Purpose / Intent
- Reduce Maryland’s corporate income tax rate over a multi‑year phase‑in to enhance the State’s economic competitiveness and lower the tax burden on corporations doing business in Maryland.

Key provisions (rate schedule and timing)
- Replaces the single corporate tax rate of 8.25% with a phased schedule applied to Maryland taxable income:
- Tax years beginning after Dec. 31, 2024 but before Jan. 1, 2026: 8.25% (no change for tax year 2025)
- Taxable year beginning after Dec. 31, 2025 but before Jan. 1, 2027: 7.75% (tax year 2026)
- Taxable year beginning after Dec. 31, 2026 but before Jan. 1, 2028: 7.25% (tax year 2027)
- Taxable year beginning after Dec. 31, 2027 but before Jan. 1, 2029: 6.75% (tax year 2028)
- Taxable year beginning after Dec. 31, 2028 and thereafter: 6.25% (tax year 2029 onward)

Who is affected
- All corporations subject to Maryland corporate income tax, including corporations conducting business in Maryland, public service companies and financial institutions.
- Revenue recipients that depend on corporate income tax allocations (State General Fund, Higher Education Investment Fund, Transportation Trust Fund components, Strategic Energy Investment Fund, and local highway user revenues).

Fiscal and programmatic impact (as estimated in the Department of Legislative Services fiscal note)
- Significant reductions in State revenues beginning FY 2026 and growing through FY 2030 as the rate phases down. Selected estimates:
- FY 2026: General Fund −$35.8 million; total State revenue decline ≈ −$47.6 million
- FY 2027: GF −$156.0 million; total ≈ −$207.9 million
- FY 2028: GF −$297.0 million; total ≈ −$387.2 million
- FY 2029: GF −$442.4 million; total ≈ −$576.9 million
- FY 2030: GF −$553.3 million; total ≈ −$721.5 million
- Special fund impacts: HEIF and Transportation Trust Fund (TTF) receipts decline (TTF reductions reduce local highway user revenue grants). Estimated local highway user revenue grant reductions total ≈ $54.2 million across FY 2026–2030.
- TTF expenditures for local highway user revenue grants also decrease in line with lost receipts (yearly amounts provided in fiscal note).
- Small business effect: estimated minimal.

Other notes
- Maryland taxable income is based on federal taxable income adjusted for Maryland modifications and apportioned to Maryland (single‑sales factor apportionment for many unitary businesses under prior law changes).
- The bill’s revenue impacts assume current revenue forecasts and statutory distributions (including previously enacted percentages routed to transportation and other funds).
- Similar measures have been introduced in recent sessions (listed in fiscal materials).

Procedural history highlights
- Introduced in 2025 session; assigned to Budget & Taxation. Fiscal note prepared (Department of Legislative Services). Hearing(s) and committee actions recorded; status subject to committee consideration and amendments.

Bottom line
- SB 836 would lower Maryland’s corporate income tax rate from 8.25% to 6.25% over four tax years beginning with tax year 2026. The measure is projected to produce sizable, recurring reductions in State (and some local) revenues, with proportional impacts on funds that receive corporate tax distributions (General Fund, HEIF, TTF, SEIF and local highway user revenues).

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

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