Maryland Senate Bill 598 (Prior Session Legislation)

---

Completed Legislative Action
Spectrum: Partisan Bill (Democrat 9-0)
Status: Passed on April 1 2022 - 100% progression
Action: 2022-04-01 - Approved by the Governor - Chapter 5
Text: Latest bill text (Chaptered) [PDF]

Allowing employers that claim the federal work opportunity credit to claim a credit against the State income tax for certain wages paid to individuals with barriers to employment; altering the calculation of a certain subtraction modification for certain salary and wages paid to certain individuals; requiring the Department of Legislative Services to prepare a tax credit evaluation of the credit on or before December 31, 2028; applying the Act to taxable years beginning after December 31, 2021, but before January 1, 2029; etc.

Income Tax – Work Opportunity Tax Credit

Sen. Guy Guzzone [D]	Sen. Sarah Elfreth [D]	Sen. Melony Griffith [D]	Sen. Michael Jackson [D]
Sen. Nancy King [D]	Sen. Cory McCray [D]	Sen. Jim Rosapepe [D]	Sen. Ronald Young [D]
Sen. Craig Zucker [D]

2022-03-31 - House - Third Reading Passed (Y: 131 N: 0 NV: 2 Abs: 8) [PASS]
2022-03-29 - Senate - Third Reading Passed (Y: 42 N: 0 NV: 0 Abs: 5) [PASS]

Date	Chamber	Action
2022-04-01	Senate	Approved by the Governor - Chapter 5
2022-03-31	Senate	Returned Passed
2022-03-31	House	Third Reading Passed (131-0)
2022-03-30	House	Favorable Adopted Second Reading Passed
2022-03-30	House	Favorable Report by Ways and Means
2022-03-29	House	Rereferred to Ways and Means
2022-03-29	House	Referred Rules and Executive Nominations
2022-03-29	Senate	Third Reading Passed (42-0)
2022-03-28	Senate	Second Reading Passed with Amendments
2022-03-28	Senate	Favorable with Amendments {133929/1 Adopted
2022-03-28	Senate	Favorable with Amendments Report by Budget and Taxation
2022-02-03	Senate	Hearing 2/23 at 1:00 p.m.
2022-02-02	Senate	First Reading Budget and Taxation

HB2 (Crossfiled) 2022-04-01 - Approved by the Governor - Chapter 6

Chapter	Article	Section	Citation Type	Statute Text
Tax - General	10	208	(n/a)	See Bill Text
Tax - General	10	754	(n/a)	See Bill Text

Type	Source
Summary	https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0598?ys=2022RS
Text	https://mgaleg.maryland.gov/2022RS/bills/sb/sb0598f.pdf
Text	https://mgaleg.maryland.gov/2022RS/bills/sb/sb0598t.pdf
Text	https://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_5_sb0598t.pdf
Amendment	https://mgaleg.maryland.gov/2022RS/amds/bil_0008/sb0598_13392901.pdf
Roll Call	https://mgaleg.maryland.gov/2022RS/votes/Senate/0751.pdf
Roll Call	https://mgaleg.maryland.gov/2022RS/votes/House/0860.pdf