Maryland Senate Bill 440

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Completed Legislative Action
Sponsorship: Bipartisan Bill
Status: Passed on April 14 2026 - 100% progression
Action: 2026-04-14 - Approved by the Governor - Chapter 19
Text: Latest bill text (Chaptered) [PDF]

Limiting the excess amount of tax credit certificates to $20,000,000 that the Department of Commerce may carry forward and issue in subsequent taxable years for a credit against the State income tax for certain costs related to certain theatrical productions in the State; prohibiting the Secretary from issuing tax credit certificates for credit amounts totaling more than $20,000,000 in the aggregate for a single theatrical production; and extending the termination date to June 30, 2032.

Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension

Sen. Guy Guzzone [D]	Sen. Jack Bailey [R]	Sen. Paul Corderman [R]	Sen. Shelly Hettleman [D]
Sen. Nancy King [D]	Sen. Cory McCray [D]	Sen. Johnny Salling [R]

2026-04-08 - Senate - Third Reading Passed (Y: 42 N: 1 NV: 3 Abs: 1) [PASS]
2026-04-07 - House - Third Reading Passed (Y: 119 N: 17 NV: 2 Abs: 3) [PASS]
2026-03-05 - Senate - Third Reading Passed (Y: 39 N: 1 NV: 3 Abs: 4) [PASS]

Date	Chamber	Action
2026-04-14	Senate	Approved by the Governor - Chapter 19
2026-04-08	Senate	Passed Enrolled
2026-04-08	Senate	Third Reading Passed (42-1)
2026-04-08	Senate	Senate Concurs House Amendments
2026-04-07	House	Third Reading Passed (119-17)
2026-04-03	House	Second Reading Passed with Amendments
2026-04-03	House	Favorable with Amendments {193924/1 Adopted
2026-04-02	House	Favorable with Amendments Report by Ways and Means
2026-03-25	House	Hearing 3/25 at 1:30 p.m.
2026-03-25	House	Hearing canceled
2026-03-16	House	Hearing 3/25 at 1:00 p.m.
2026-03-06	House	Referred Ways and Means
2026-03-05	Senate	Third Reading Passed (39-1)
2026-03-03	Senate	Second Reading Passed with Amendments
2026-03-03	Senate	Favorable with Amendments {153925/1 Adopted
2026-03-02	Senate	Favorable with Amendments Report by Budget and Taxation
2026-02-03	Senate	Hearing 2/11 at 2:00 p.m.
2026-01-30	Senate	First Reading Budget and Taxation

HB472 (Crossfiled) 2026-04-14 - Approved by the Governor - Chapter 18

Chapter	Article	Section	Citation Type	Statute Text
Chapter of the Acts	2022		(n/a)	See Bill Text
Tax - General	10	756	(n/a)	See Bill Text

Type	Source
Summary	https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0440?ys=2026RS
Text	https://mgaleg.maryland.gov/2026RS/bills/sb/sb0440f.pdf
Text	https://mgaleg.maryland.gov/2026RS/bills/sb/sb0440t.pdf
Text	https://mgaleg.maryland.gov/2026RS/bills/sb/sb0440e.pdf
Text	https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_19_sb0440e.pdf
Amendment	https://mgaleg.maryland.gov/2026RS/amds/bil_0000/sb0440_15392501.pdf
Amendment	https://mgaleg.maryland.gov/2026RS/amds/bil_0000/sb0440_19392401.pdf
Supplement	https://mgaleg.maryland.gov/2026RS/votes_comm/sb0440_b&t.pdf
Supplement	https://mgaleg.maryland.gov/2026RS/votes_comm/sb0440_w&m.pdf
Roll Call	https://mgaleg.maryland.gov/2026RS/votes/Senate/0284.pdf
Roll Call	https://mgaleg.maryland.gov/2026RS/votes/House/1089.pdf
Roll Call	https://mgaleg.maryland.gov/2026RS/votes/Senate/0827.pdf