Allowing a subtraction under the Maryland income tax of up to $1,000 for donations of certain food and monetary gifts made by a taxpayer during the taxable year to certain charitable entities that provide food at no cost to individuals in need; and requiring the Comptroller to report to the General Assembly by January 1, 2029, on whether the subtraction modification in the Act contributed to any increase in donations to charities providing food at no charge to certain individuals.

Requiring the State Highway Administration to expand the scope of the Maryland Route 410 (East-West Highway) Pedestrian Safety Action Plan project to include the public rights-of-way along East-West Highway from the intersection of Maryland Route 500 (Queens Chapel Road) east to U.S. Route 1 (Baltimore Avenue).

Prohibiting the Governor from electing to participate in a certain tax credit program for certain elementary and secondary education scholarships; providing an addition modification under the Maryland income tax for the amount paid by an employer on behalf of an employee as a contribution to a certain account and the amount of any distribution under certain prepaid contracts or investment accounts that is not used for qualified education expenses; applying the Act to all taxable years beginning after December 31, 2025; etc.

Providing an addition modification under the Maryland income tax for the gain from the sale or exchange of certain small business stock excluded from federal gross income and a certain amount of fines, penalties, and trade or business expenses; providing certain modifications to the federal adjusted gross income of an individual or federal taxable income of a corporation for Maryland income tax purposes relating to certain deductions under the federal income tax for the depreciation of certain property; etc.

Authorizing a county to credit certain solar energy generating stations constructed on certain parcels toward the acreage limitation for solar energy generating systems constructed in priority preservation areas.

Requiring a certain on-site interview following a report of suspected child abuse to be with the child's parent or guardian rather than the child's caretaker; requiring a local department of social services or a law enforcement agency to provide a certain notice to a parent or legal guardian of a child at a certain time during an investigation of suspected child abuse or neglect; requiring the Department to develop a system to document proof of notice; etc.

Altering a certain definition of restrictive housing; limiting the amount of time that an individual may be placed in restrictive housing; requiring all restrictive housing units to create the least restrictive environment necessary for certain purposes; prohibiting the placement of a certain member of a vulnerable population in restrictive housing for any period of time; requiring a certain individual in restrictive housing to be offered a certain amount of time outside the individual's cell each day; etc.

Increasing the minimum population threshold for municipal incorporation to 600 residents; requiring a certain organizing committee to make certain determinations and provide a certain report to the county commissioners or county council of a certain county regarding a proposed municipal incorporation; etc.

Requiring the Department of the Environment, in collaboration with the Maryland Commission on Climate Change, the Department of Transportation, and the Maryland Energy Administration, and in coordination with certain entities and persons, to complete a study and develop a report evaluating the potential design and implications of implementing an economy-wide cap-and-invest program that will help the State achieve certain emissions reductions and provide a sustainable funding source for certain initiatives.

Prohibiting a clerk of the circuit court from recording an instrument that effects a change of ownership of real property from the United States to another person unless the instrument is accompanied by a Certificate of Compliance; requiring the Office of the Attorney General and the State Department of Assessments and Taxation to review certain changes of ownership of real property and issue a Certificate of Compliance following a determination of legal compliance; etc.

Requiring a developer, builder, broker, or real estate agent to enter the final sale price of a new home into a multiple listing service or similarly accessible database within 30 days after the sale.

Prohibiting a person from knowingly and willfully interfering with a custody order over which a court of the State has jurisdiction by enticing or persuading a minor away or withholding a minor from a lawful custodian, a court-appointed guardian, or a person lawfully standing in loco parentis; and requiring a written warning for a violation of the Act to include certain information and a notice of the potential penalties that may be imposed for subsequent violations.

Altering and expanding the type of tax enforcement actions for which a certain whistleblower may, under certain circumstances, receive a monetary award for providing certain original information to the Comptroller under the Whistleblower Reward Program; and requiring the Attorney General and State agencies to provide to the Comptroller information pertaining to a final assessment that results from a whistleblower's original information under certain circumstances.

Requiring a unit of State and local government and a person that receives funding from the State operating or capital budget to report on or before October 15 each year to the Comptroller certain information regarding the use of the funds; requiring a certain individual or corporation that receives payments from a unit of State and local government for providing goods or services to the unit to include certain information on the individual's or corporation's income tax return or declaration; etc.

Altering the circumstances under which a carrier may retroactively deny reimbursement; altering the information a carrier is required to provide to a health care provider if the carrier retroactively denies reimbursement; prohibiting a carrier from retroactively denying reimbursement under certain circumstances; and requiring certain carriers that retroactively deny reimbursement to develop a certain training plan for health care providers.

Altering certain provisions of law relating to funding and grants to transition to zero-emission vehicle school buses to include propane-powered school buses; and authorizing a county board of education, beginning in fiscal year 2030, to enter into a new contract for the purchase of school buses that are propane-powered.

Stating a certain intent of the General Assembly regarding matters involving the care and custody of children; and requiring an equity court to apply the same standards and procedures in a proceeding for custody or guardianship of an immigrant child that are applied in a proceeding for custody or guardianship of a child who is a United States citizen.

Requiring the State Department of Education to approve and certify a nonprofit organization that meets certain requirements as a scholarship granting organization; requiring the Department, beginning in 2027, to annually provide the Secretary of the U.S. Department of the Treasury a list of scholarship granting organizations; and requiring the Comptroller to make available online guidance that assists taxpayers in claiming a certain tax credit for certain contributions.

Providing certain modifications to the federal adjusted gross income of an individual or federal taxable income of a corporation for Maryland income tax purposes relating to certain deductions under the federal income tax for depreciation of certain property and certain business interest expenses; etc.

Prohibiting the Governor, on or after July 4, 2025, from nominating a census tract for designation as a qualified opportunity zone; providing an addition modification under the Maryland income tax for the capital gains from certain qualified opportunity funds; providing an addition modification under the Maryland corporate income tax for certain foreign-derived deduction eligible income and the amount of interest paid on loans that secure certain rural property; etc.

Exempting the registered owner of a vehicle from being liable for payment of certain electronic or video tolls if the owner provides to the Maryland Transportation Authority or its duly authorized agent by the date stated on the notice of toll due certain information regarding the owner's cancer treatments.

Establishing the Language Acquisition Tracking Program for Deaf and Hard of Hearing Children in the State Department of Education to ensure that eligible children develop language skills at the same rate and to the same extent as their peers; establishing a State Coordinator of Language Acquisition for Deaf and Hard of Hearing Children to coordinate the Program and create a parent and guardian resource to help parents and guardians of deaf or hard of hearing children track a child's language acquisition progress; etc.

Requiring certain broadband providers in the State to establish a program to provide certain broadband services to eligible low-income consumers on or before December 1, 2026; authorizing the Office of Statewide Broadband in the Department of Housing and Community Development to exempt certain providers from the requirement to establish a program; altering the duties of the Office; and establishing a Broadband Affordability Advisory Board.

Extending the deadline by which a solar energy generating system must be placed in service to be eligible for certification under the Small Solar Energy Generating System Incentive Program from January 1, 2028, to January 1, 2031; and increasing the total amount of in-State generating capacity for certain solar energy generating systems from 270 megawatts to 540 megawatts.

Allowing a subtraction under the Maryland income tax of up to $1,000 for donations of certain food and monetary gifts made by a taxpayer during the taxable year to certain charitable entities that provide food at no cost to individuals in need; and requiring the Comptroller to report to the General Assembly by January 1, 2029, on whether the subtraction modification in the Act contributed to any increase in donations to charities providing food at no charge to certain individuals.

Requiring the State Highway Administration to expand the scope of the Maryland Route 410 (East-West Highway) Pedestrian Safety Action Plan project to include the public rights-of-way along East-West Highway from the intersection of Maryland Route 500 (Queens Chapel Road) east to U.S. Route 1 (Baltimore Avenue).

Prohibiting the Governor from electing to participate in a certain tax credit program for certain elementary and secondary education scholarships; providing an addition modification under the Maryland income tax for the amount paid by an employer on behalf of an employee as a contribution to a certain account and the amount of any distribution under certain prepaid contracts or investment accounts that is not used for qualified education expenses; applying the Act to all taxable years beginning after December 31, 2025; etc.

Providing an addition modification under the Maryland income tax for the gain from the sale or exchange of certain small business stock excluded from federal gross income and a certain amount of fines, penalties, and trade or business expenses; providing certain modifications to the federal adjusted gross income of an individual or federal taxable income of a corporation for Maryland income tax purposes relating to certain deductions under the federal income tax for the depreciation of certain property; etc.

Authorizing a county to credit certain solar energy generating stations constructed on certain parcels toward the acreage limitation for solar energy generating systems constructed in priority preservation areas.

Requiring a certain on-site interview following a report of suspected child abuse to be with the child's parent or guardian rather than the child's caretaker; requiring a local department of social services or a law enforcement agency to provide a certain notice to a parent or legal guardian of a child at a certain time during an investigation of suspected child abuse or neglect; requiring the Department to develop a system to document proof of notice; etc.

Altering a certain definition of restrictive housing; limiting the amount of time that an individual may be placed in restrictive housing; requiring all restrictive housing units to create the least restrictive environment necessary for certain purposes; prohibiting the placement of a certain member of a vulnerable population in restrictive housing for any period of time; requiring a certain individual in restrictive housing to be offered a certain amount of time outside the individual's cell each day; etc.

Increasing the minimum population threshold for municipal incorporation to 600 residents; requiring a certain organizing committee to make certain determinations and provide a certain report to the county commissioners or county council of a certain county regarding a proposed municipal incorporation; etc.

Requiring the Department of the Environment, in collaboration with the Maryland Commission on Climate Change, the Department of Transportation, and the Maryland Energy Administration, and in coordination with certain entities and persons, to complete a study and develop a report evaluating the potential design and implications of implementing an economy-wide cap-and-invest program that will help the State achieve certain emissions reductions and provide a sustainable funding source for certain initiatives.

Prohibiting a clerk of the circuit court from recording an instrument that effects a change of ownership of real property from the United States to another person unless the instrument is accompanied by a Certificate of Compliance; requiring the Office of the Attorney General and the State Department of Assessments and Taxation to review certain changes of ownership of real property and issue a Certificate of Compliance following a determination of legal compliance; etc.

Requiring a developer, builder, broker, or real estate agent to enter the final sale price of a new home into a multiple listing service or similarly accessible database within 30 days after the sale.

Prohibiting a person from knowingly and willfully interfering with a custody order over which a court of the State has jurisdiction by enticing or persuading a minor away or withholding a minor from a lawful custodian, a court-appointed guardian, or a person lawfully standing in loco parentis; and requiring a written warning for a violation of the Act to include certain information and a notice of the potential penalties that may be imposed for subsequent violations.

Altering and expanding the type of tax enforcement actions for which a certain whistleblower may, under certain circumstances, receive a monetary award for providing certain original information to the Comptroller under the Whistleblower Reward Program; and requiring the Attorney General and State agencies to provide to the Comptroller information pertaining to a final assessment that results from a whistleblower's original information under certain circumstances.

Requiring a unit of State and local government and a person that receives funding from the State operating or capital budget to report on or before October 15 each year to the Comptroller certain information regarding the use of the funds; requiring a certain individual or corporation that receives payments from a unit of State and local government for providing goods or services to the unit to include certain information on the individual's or corporation's income tax return or declaration; etc.

Altering the circumstances under which a carrier may retroactively deny reimbursement; altering the information a carrier is required to provide to a health care provider if the carrier retroactively denies reimbursement; prohibiting a carrier from retroactively denying reimbursement under certain circumstances; and requiring certain carriers that retroactively deny reimbursement to develop a certain training plan for health care providers.

Altering certain provisions of law relating to funding and grants to transition to zero-emission vehicle school buses to include propane-powered school buses; and authorizing a county board of education, beginning in fiscal year 2030, to enter into a new contract for the purchase of school buses that are propane-powered.

Stating a certain intent of the General Assembly regarding matters involving the care and custody of children; and requiring an equity court to apply the same standards and procedures in a proceeding for custody or guardianship of an immigrant child that are applied in a proceeding for custody or guardianship of a child who is a United States citizen.

Requiring the State Department of Education to approve and certify a nonprofit organization that meets certain requirements as a scholarship granting organization; requiring the Department, beginning in 2027, to annually provide the Secretary of the U.S. Department of the Treasury a list of scholarship granting organizations; and requiring the Comptroller to make available online guidance that assists taxpayers in claiming a certain tax credit for certain contributions.

Providing certain modifications to the federal adjusted gross income of an individual or federal taxable income of a corporation for Maryland income tax purposes relating to certain deductions under the federal income tax for depreciation of certain property and certain business interest expenses; etc.

Prohibiting the Governor, on or after July 4, 2025, from nominating a census tract for designation as a qualified opportunity zone; providing an addition modification under the Maryland income tax for the capital gains from certain qualified opportunity funds; providing an addition modification under the Maryland corporate income tax for certain foreign-derived deduction eligible income and the amount of interest paid on loans that secure certain rural property; etc.

Exempting the registered owner of a vehicle from being liable for payment of certain electronic or video tolls if the owner provides to the Maryland Transportation Authority or its duly authorized agent by the date stated on the notice of toll due certain information regarding the owner's cancer treatments.

Establishing the Language Acquisition Tracking Program for Deaf and Hard of Hearing Children in the State Department of Education to ensure that eligible children develop language skills at the same rate and to the same extent as their peers; establishing a State Coordinator of Language Acquisition for Deaf and Hard of Hearing Children to coordinate the Program and create a parent and guardian resource to help parents and guardians of deaf or hard of hearing children track a child's language acquisition progress; etc.

Requiring certain broadband providers in the State to establish a program to provide certain broadband services to eligible low-income consumers on or before December 1, 2026; authorizing the Office of Statewide Broadband in the Department of Housing and Community Development to exempt certain providers from the requirement to establish a program; altering the duties of the Office; and establishing a Broadband Affordability Advisory Board.

Extending the deadline by which a solar energy generating system must be placed in service to be eligible for certification under the Small Solar Energy Generating System Incentive Program from January 1, 2028, to January 1, 2031; and increasing the total amount of in-State generating capacity for certain solar energy generating systems from 270 megawatts to 540 megawatts.