HB 1017
Department of Legislative Services
Maryland General Assembly
2021 Session
FISCAL AND POLICY NOTE
Third Reader - Revised
House Bill 1017 (Delegate Beitzel)
Ways and Means Budget and Taxation
Income Tax Credit for Venison Donation - Reporting Requirement and Testing
for Chronic Wasting Disease
This bill requires a venison donation program to report annually to the Comptroller by
January 31 of each year the name, address, and number of deer donated by individuals in
the preceding tax year. The Department of Natural Resources (DNR) must report to the
General Assembly by December 31, 2021, on the testing of deer brought to deer processors
for chronic wasting disease. The bill takes effect July 1, 2021, and applies to
tax year 2021 and beyond.
Fiscal Summary
State Effect: The Comptroller’s Office and DNR can implement the bill’s requirements
with existing resources. Revenues are not affected.
Local Effect: None.
Small Business Effect: None.
Analysis
Current Law: Chapters 172 and 173 of 2018 established a tax credit for the qualified
expenses incurred to donate processed deer meat to a nonprofit venison donation program.
An individual can claim a credit of up to $50 for the expenses incurred to butcher and
process an antlerless deer. In order to qualify, a hunter must comply with applicable State
hunting laws and regulations. The total amount of tax credits claimed in each year may not
exceed $200, unless the tax credit is claimed pursuant to a deer that is hunted in accordance
with a deer management permit.
Any unused amount of the tax credit may not be carried forward to any other tax year. Tax
credits can be claimed in tax years 2018 through 2022. The tax credit program terminates
June 30, 2023.
Additional Information
Prior Introductions: None.
Designated Cross File: SB 769 (Senators Hester and Bailey) - Budget and Taxation.
Information Source(s): Department of Natural Resources; Department of Legislative
Services
Fiscal Note History: First Reader - February 18, 2021
rh/jrb Third Reader - April 12, 2021
Revised - Amendment(s) - April 12, 2021
Analysis by: Robert J. Rehrmann Direct Inquiries to:
(410) 946-5510
(301) 970-5510
HB 1017/ Page 2


Statutes affected:
Text - First - Income Tax Credit for Venison Donation – Alterations, Extension, and Testing for Chronic Wasting Disease: 10-746 Tax General, 2-021 Tax General
Text - Third - Income Tax Credit for Venison Donation - Reporting Requirement and Testing for Chronic Wasting Disease: 10-746 Tax General, 2-021 Tax General