Maryland education

The fact counts deaths whose underlying cause is homicide. The provision addresses a defined prevention or measurement mechanism; a general criminal penalty or post-offense benefit alone does not demonstrate homicide prevention. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Homicide deaths. This record’s connection to the topic does not establish an effect on the measured result.

Requiring the Governor to include $10,000,000 in the annual State budget to the Maryland Violence Intervention and Prevention Program Fund; requiring that the appropriation be composed of at least $5,000,000 in general funds; authorizing the Fund to be used for oversight of the Fund, public outreach and education and technical assistance and best practice education for grantees; requiring the Executive Director of the Maryland Violence Intervention and Prevention Advisory Council to oversee certain evaluations; etc.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Requiring the State Department of Education and the Career and Technical Education Committee jointly to convene a workgroup to review certain high school graduation-related requirements to study and make recommendations on developing a tiered system of stackable credential pathways for a certain purpose; and requiring the submission of a joint report on the findings and recommendations of the workgroup, by December 31, 2026, including the need for any statutory or regulatory changes.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Authorizing a student who is enrolled at a public high school to satisfy part of a graduation requirement to earn mathematics credits by completing a credit in a certain college preparatory computer science or computer programming course if enrolled in the course concurrently with or after completing Algebra II; and requiring a county board of education to certify to the State Department of Education that a certain college preparatory course may count toward the mathematics graduation requirement.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Authorizing a student who is enrolled at a public high school to satisfy part of a graduation requirement to earn credits in mathematics by completing a credit in an advanced placement computer science or computer programming course or an equally rigorous college preparatory computer science or programming course if enrolled in the course concurrently with or after completing Algebra II; and requiring a county board of education to make a certain certification that certain selected courses may count toward graduation.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Authorizing a student who is enrolled at a public high school to satisfy a graduation requirement to earn credits in mathematics by completing a credit in a certain college preparatory computer science or computer programming course if enrolled in the course concurrently with or after completing Algebra II; and requiring a county board of education to make a certification that a college preparatory computer science or computer programming course may count toward the mathematics graduation requirement.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Authorizing a student who is enrolled at a public high school to satisfy a graduation requirement to earn credits in mathematics by completing a credit in a certain college preparatory computer science or computer programming course if enrolled in the course concurrently with or after completing Algebra II; and requiring a county board of education to make a certification that a college preparatory computer science or computer programming course may count toward the mathematics graduation requirement.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Authorizing a student who is enrolled at a public high school to satisfy a certain graduation requirement to earn credits in mathematics by completing a credit in a certain college preparatory computer science or computer programming course under certain circumstances; and requiring a county board to certify to the State Department of Education that the computer science or computer programming course may count toward the mathematics graduation requirement.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Authorizing a student who is enrolled at a public high school to satisfy a certain requirement to earn credits in mathematics by completing a credit in a certain college preparatory computer science or computer programming course selected by the county board; and requiring the county board to certify to the State Department of Education that the computer science or computer programming course may count toward the mathematics graduation requirement.

The relationship concerns proposed violence-prevention funding. The tax proposal did not become law and does not establish fewer firearm deaths. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Firearm deaths. This record’s connection to the topic does not establish an effect on the measured result.

HB 387 Department of Legislative Services Maryland General Assembly 2025 Session FISCAL AND POLICY NOTE First Reader House Bill 387 (Delegate Mireku - North, et al. ) Ways and Means Comprehensive Community Safety Funding Act This bill establishes an 11% firearm excise tax on the gross receipts of a federally licensed firearms dealer derived from (1) the retail sale of firearms in the State and (2) the retail sale of firearms to State residents from a federally licensed firearms dealer that is located outside the State. The bill requires specified distributions of the revenue from the excise tax. The bill also provides for the filing of specified tax returns and for the administration of the tax by the Comptroller. The bill takes effect July 1, 2027. Fiscal Summary State Effect: Special fund revenues increase by $15.0 million in FY 2028 and by $16.2 million in FY 2030. Special fund expenditures for administrative costs increase by $2.2 million in FY 2028 and by $0.6 million in FY 2030. Future year expenditures reflect annualization and inflation. ($ in millions) FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 SF Revenue $0 $0 $15.0 $15.6 $16.2 SF Expenditure $0 $0 $2.2 $0.6 $0.6 Net Effect $0.0 $0.0 $12.8 $14.9 $15.5 Note: () = decrease; GF = general funds; FF = federal funds; SF = special funds; - = indeterminate increase; (-) = indeterminate decrease Local Effect: None. Small Business Effect: Potential meaningful. Small businesses that sell firearms will be subject to the new excise tax. However, some portion of the cost of the new tax may be passed on to the consumers through increased prices. HB 387/ Page 2 Analysis Bill Summary: The bill establishes an 11% firearm excise tax on the gross receipts of the sale of firearms in the State by a federally licensed firearms dealer located both within the State and outside the State. The bill specifies the distribution of revenue from the excise tax, administration of the excise tax by the Comptroller, filing of excise tax returns by licensed dealers, and the paying of excise taxes by licensed dealers. The excise tax does not apply to the sale of a firearm to (1) a law enforcement agency; (2) the armed forces of the United States; (3) the National Guard; (4) a law enforcement officer; (5) a retired law enforcement officer; or (6) an individual for the exclusive purpose of competition shooting or match shooting. The excise tax applies to (1) a retail sale made on or after July 1, 2027, by a federally licensed firearms dealer that is a large retailer and (2) a retail sale made by any other federally licensed firearms dealer on or after July 1, 2028. For a federally licensed firearms dealer that is located outside the State, the excise tax only applies if the federally licensed firearms dealer, during the previous calendar year or the current calendar year (1) derives gross revenue from the sale of firearms to residents of the State that exceeds $100,000 or (2) sells firearms to residents of the State for delivery into the State in 200 or more separate transactions. Distribution of the Firearm Excise Tax Revenue Revenue from the firearm excise tax must be distributed equally to the following:  the Coordinated Community Supports Partnership Fund;  the Maryland Trauma Physician Services Fund;  the R Adams Cowley Shock Trauma Center at the University of Maryland Medical System;  the Maryland Violence Intervention and Prevention Program Fund;  the Survivors of Homicide Victims Grant Program within the G overnor’s Office of Crime Prevention and Policy; and  the Center for Firearm Violence Prevention and Intervention within the Maryland Department of Health. The bill specifies that it is the intent of the General Assembly that the excise tax revenue supplement, and not supplant, any other funding for these funds required by law. HB 387/ Page 3 Firearm Excise Tax Returns A federally licensed firearms dealer must complete, under oath, and file an excise tax return with the Comptroller (1) on or before the 25th day of the month that follows the month in which the person sells any firearms within the boundaries of the State or to residents of the State and (2) if specified by the Comptroller, by regulation, on other dates for each month in which the licensee does not sell any firearms in the State or to residents of the State. A person required to file an excise tax return must file with the return an attachment that states any information required by the Comptroller to determine the gross receipts derived from the sales of firearms in the State or to residents of the State. A person required to file an excise tax return must maintain records of the firearms sold in the State or to residents of the State and the basis for the calculation of the excise tax owed. Payment of Firearm Excise Taxes Each person required to file an excise tax return must pay the firearm excise tax in the manner required by the Comptroller, with the return that covers the period in which the person sold firearms in the State or to residents of the State. If a corporation, other than a nonstock, nonprofit corporation, is required to pay the excise tax, personal liability for the tax and interest and penalties on the tax extends to any officer of the corporation who exercises direct control over its fiscal management. If a limited liability company, or limited liability partnership, including a limited partnership registered as a limited liability limited partnership, is required to pay the excise tax, personal liability for the tax and interest and penalties on the tax extends to any person who exercises direct control over the fiscal management of the limited liability company or limited liability partnership. The Comptroller may require a person subject to the firearms excise tax to post security for the excise tax in the amount that the Comptroller determines. A person who willfully fails to file a required firearm excise tax return is guilty of a misdemeanor and, on conviction, is subject to a fine of up to $5,000 or imprisonment of up to five years or both. Definitions A federally licensed firearms dealer is a person licensed by the federal Bureau of Alcohol, Tobacco, Firearms and Explosives to deal in firearms. Gross receipts are defined as the total amount of the sale or lease or rental price of the retail sale by a person, valued in money, whether received in money or otherwise, without any deduction for (1) the cost of the property sold; (2) the cost of the materials used, labor or

The relationship concerns proposed violence-prevention funding. The tax proposal did not become law and does not establish fewer firearm deaths. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Firearm deaths. This record’s connection to the topic does not establish an effect on the measured result.

HB 935 Department of Legislative Services Maryland General Assembly 2024 Session FISCAL AND POLICY NOTE First Reader House Bill 935 (Delegate Mireku - North, et al. ) Ways and Means Comprehensive Community Safety Funding Act This bill establishes an 11% firearm, firearm accessory, and ammunition (FFAA) excise tax on the gross receipts of a federally licensed firearms dealer derived from the sales of firearms, firearm accessories, and ammunition in the State. The bill requires specified distributions of the revenue from the excise tax. The bill provides for the filing of specified tax returns and for the administration of the tax by the Comptroller. The bill takes effect July 1, 2025. Fiscal Summary State Effect: Special fund revenues increase by approximately $22.4 million in FY 2026 and by $25.0 million in FY 2029. Special fund expenditures for administrative costs increase by $3.7 million in FY 2026 and by $716,500 in FY 2029. Future year expenditures reflect annualization and inflation. ($ in millions) FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 SF Revenue $0 $22.4 $23.2 $24.1 $25.0 SF Expenditure $0 $3.7 $0.7 $0.7 $0.7 Net Effect $0.0 $18.7 $22.6 $23.4 $24.3 Note:() = decrease; GF = general funds; FF = federal funds; SF = special funds; - = indeterminate increase; (-) = indeterminate decrease Local Effect: None. Small Business Effect: Potential meaningful. Small businesses that sell firearms, firearm accessories, and ammunition will be subject to the new excise tax. However, some portion of the cost of the new tax may be passed on to the consumers through increased prices. HB 935/ Page 2 Analysis Bill Summary: The bill establishes an 11% FFAA excise tax on the gross receipts of the sale of firearms, firearm accessories, and ammunition in the State by a federally licensed firearms dealer. The bill specifies the distribution of revenue from the excise tax, administration of the excise tax by the Comptroller, filing of excise tax returns by licensed dealers, and the paying of excise taxes by licensed dealers. Distribution of the Firearm, Firearm Accessory, and Ammunition Excise Tax Revenue Revenue from the FFAA excise tax must be distributed as follows:  44% to the Maryland Trauma Physician Services Fund;  29% to the R Adams Cowley Shock Trauma Center at the University of Maryland Medical System;  23% to the Violence Intervention and Prevention Program Fund;  2% to the Survivors of Homicide Victims Grant Program within the G overnor’s Office of Crime Prevention and Policy; and  2% to the Center for Firearm Violence Prevention and Intervention within the Maryland Department of Health. The bill specifies that it is the intent of the General Assembly that the excise tax revenue supplement, and not supplant, any other funding for these funds required by law. Firearm, Firearm Accessory, and Ammunition Excise Tax Returns A federally licensed firearms dealer must complete, under oath, and file an FFAA excise tax return with the Comptroller: (1) on or before the 25th day of the month that follows the month in which the person sells any firearms, firearm accessories, or ammunition within the boundaries of the State; and (2) if specified by the Comptroller, by regulation, on other dates for each month in which the licensee does not sell any firearms, firearm accessories, or ammunition in the State. A person required to file an excise tax return must file with the return an attachment that states any information required by the Comptroller to determine the gross receipts derived from the sales of firearms, firearm accessories, and ammunition in the State. A person required to file an excise tax return must maintain records of the firearms, firearms accessories, and ammunition sold in the State and the basis for the calculation of the FFAA excise tax owed. HB 935/ Page 3 Payment of Firearm, Firearm Accessory, and Ammunition Excise Taxes Each person required to file an excise tax return must pay the FFAA excise tax in the manner required by the Comptroller, with the return that covers the period in which the person sold firearms, firearm accessories, or ammunition in the State. If a corporation, other than a nonstock, nonprofit corporation, is required to pay the FFAA excise tax, personal liability for the tax and interest and penalties on the tax extends to any officer of the corporation who exercises direct control over its fiscal management. If a limited liability company, or limited liability partnership, including a limited partnership registered as a limited liability limited partnership, is required to pay the FFAA excise tax, personal liability for the tax and interest and penalties on the tax extends to any person who exercises direct control over the fiscal management of the limited liability company or limited liability partnership. The Comptroller may require a person subject to the FFAA excise tax to post security for the excise tax in the amount that the Comptroller determines. A person who willfully fails to file a required FFAA excise tax return is guilty of a misdemeanor and, on conviction, is subject to a fine up to $5,000 or imprisonment up of to five years or both. Definitions A federally licensed firearms dealer is a person licensed by the federal Bureau of Alcohol, Tobacco, Firearms and Explosives to deal in firearms. A firearm accessory is: (1) a magazine or magazine loader; (2) a firearm scope or optic; (3) a stock; (4) a grip; (5) a handguard; or (6) body armor. Gross receipts are defined as the total amount of the sale or lease or rental price of the retail sale by a person, valued in money, whether received in money or otherwise, without any deduction for: (1) the cost of the property sold; (2) the cost of the materials used, labor or service cost, interest paid, losses, or any other expense; or (3) the cost of transportation of the property. Gross receipts do not include: (1) cash discounts allowed and taken on sales; (2) the sale price of property returned by customers when that amount is refunded in cash or credit unless the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned; (3) the price received for labor or services used in installing or applying the property sold; and (4) the amount of any tax imposed by the United States, the State, a county, or a municipality on or with respect to retail sales whether imposed on the person or the consumer.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Requiring the State Board of Education to establish a certain graduation requirement in financial literacy; requiring students, beginning with the 2030 graduating class, to successfully complete a certain personal financial literacy course; and requiring county boards, upon successful completion of the course, to award certain credit to students and to allow students to fulfill certain remaining credit requirements through certain existing courses.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Requiring each county board of education, beginning in the 2026-2027 school year, to allow successful completion of eligible financial literacy courses to be applied toward fulfillment of the student service hours high school graduation requirement for the number of hours determined by the county board.

The fact measures diploma-or-higher attainment among adults age 25 and older. Completion and equivalency programs address a component of attainment; rules for current students concern a potential future component of the adult population. This relationship does not establish causation. Actions after the fact’s measurement period cannot explain its earlier value.

Retained Maryland evidence context: Adults with at least a high school diploma. This record’s connection to the topic does not establish an effect on the measured result.

Authorizing a county board of education to award credit to a high school student toward a high school diploma or a postsecondary credential, or both, for one vocational course per semester in a career and technical education program approved by the county board; and authorizing a county board to count toward high school attendance the time a high school student spends during vocational training in a career and technical education program approved by the county board.