Maryland Senate Bill 624 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Slight Partisan Bill (Democrat 16-8)
Status: Passed on May 3 2023 - 100% progression
Action: 2023-05-03 - Approved by the Governor - Chapter 307
Text: Latest bill text (Chaptered) [PDF]

Allowing an individual or a business entity to claim a credit against the State income tax for the first $500 of the purchase price of an automated external defibrillator purchased for use at a restaurant location in the State with annual gross income of at least $400,000, subject to certain limitations; prohibiting the credit from being claimed more than once by an individual or business entity for each restaurant location; applying the Act to all taxable years beginning after December 31, 2022, but before January 1, 2028; etc.

Income Tax - Automated External Defibrillator Tax Credit (Joe Sheya Act)

Sen. Craig Zucker [D]	Sen. Jack Bailey [R]	Sen. Joanne Benson [D]	Sen. Paul Corderman [R]
Sen. Sarah Elfreth [D]	Sen. Brian Feldman [D]	Sen. Dawn Gile [D]	Sen. Guy Guzzone [D]
Sen. Stephen Hershey [R]	Sen. Katie Hester [D]	Sen. Shelly Hettleman [D]	Sen. Michael Jackson [D]
Sen. J.B. Jennings [R]	Sen. Nancy King [D]	Sen. Katherine Klausmeier [D]	Sen. Benjamin Kramer [D]
Sen. Johnny Mautz [R]	Sen. Mike McKay [R]	Sen. Anthony Muse [D]	Sen. Jim Rosapepe [D]
Sen. Johnny Salling [R]	Sen. William Smith [D]	Sen. Jeff Waldstreicher [D]	Sen. Mary Carozza [R]

2023-04-03 - House - Third Reading Passed (Y: 138 N: 0 NV: 0 Abs: 2) [PASS]
2023-03-17 - Senate - Third Reading Passed (Y: 45 N: 0 NV: 2 Abs: 0) [PASS]

Date	Chamber	Action
2023-05-03	Senate	Approved by the Governor - Chapter 307
2023-04-03	Senate	Returned Passed
2023-04-03	House	Third Reading Passed (138-0)
2023-03-31	House	Favorable Adopted Second Reading Passed
2023-03-31	House	Favorable Report by Ways and Means
2023-03-20	House	Hearing 3/30 at 1:00 p.m.
2023-03-20	House	Referred Ways and Means
2023-03-17	Senate	Third Reading Passed (45-0)
2023-03-17	Senate	Second Reading Passed with Amendments
2023-03-17	Senate	Favorable with Amendments {273523/1 Adopted
2023-03-17	Senate	Favorable with Amendments Report by Budget and Taxation
2023-02-07	Senate	Hearing 3/09 at 1:00 p.m.
2023-02-06	Senate	First Reading Budget and Taxation

HB1074 (Crossfiled) 2023-05-03 - Approved by the Governor - Chapter 306

Chapter	Article	Section	Citation Type	Statute Text
Tax - General	10	757	(n/a)	See Bill Text

Type	Source
Summary	https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/SB0624?ys=2023RS
Text	https://mgaleg.maryland.gov/2023RS/bills/sb/sb0624f.pdf
Text	https://mgaleg.maryland.gov/2023RS/bills/sb/sb0624t.pdf
Text	https://mgaleg.maryland.gov/2023RS/Chapters_noln/CH_307_sb0624t.pdf
Amendment	https://mgaleg.maryland.gov/2023RS/amds/bil_0004/sb0624_27352301.pdf
Supplement	https://mgaleg.maryland.gov/2023RS/votes_comm/sb0624_b&t.pdf
Supplement	https://mgaleg.maryland.gov/2023RS/votes_comm/sb0624_w&m.pdf
Roll Call	https://mgaleg.maryland.gov/2023RS/votes/Senate/0588.pdf
Roll Call	https://mgaleg.maryland.gov/2023RS/votes/House/0819.pdf