2022 Regular SessionMaryland Legislature

HB2: Income Tax – Work Opportunity Tax Credit

Legislative Summary

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; allowing certain tax-exempt organizations to claim the credit under certain circumstances; 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; etc.

Demographic Impact

Overall analysis of equity impact

90% Positive
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Bill History

9/28/2021
Pre-filed
House of Delegates
1/12/2022
First Reading Ways and Means
House of Delegates
1/7/2022
Hearing 1/26 at 1:00 p.m.
House of Delegates
2/28/2022
Favorable with Amendments Report by Ways and Means
House of Delegates
3/1/2022
Favorable with Amendments {343221/1 Adopted
House of Delegates
3/1/2022
Motion Special Order until 3/2 (Delegate Shoemaker) Adopted
House of Delegates
3/2/2022
Second Reading Passed with Amendments
House of Delegates
3/4/2022
Third Reading Passed (128-0)
House of Delegates
3/7/2022
Referred Budget and Taxation
Senate
3/28/2022
Favorable Report by Budget and Taxation
Senate
3/28/2022
Favorable Adopted
Senate
3/28/2022
Second Reading Passed
Senate
3/31/2022
Third Reading Passed (47-0)
Senate
3/31/2022
Returned Passed
House of Delegates
4/1/2022
Approved by the Governor - Chapter 6
House of Delegates

Amendments

Favorable with Amendments 343221/1 Adopted

Favorable with Amendments 343221/1 Adopted

3/1/2022Adopted

Roll Call Votes

Third Reading Passed
3/31/2022
47
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Third Reading Passed
3/4/2022
128
Yea
0
Nay
2
Not Voting
11
Absent
Result: PASSED

Status Information

Current Status
Passed(4/1/2022)
Chamber
House of Delegates
Sine Die

Sponsors

Democrat: 1

Primary Sponsor

Eric Luedtke
Eric Luedtke
Democrat

Documents

Chaptered
Bill Text4/22/202295.9 KB
Engrossed
Bill Text3/2/2022107.5 KB
Introduced
Bill Text12/22/202185.5 KB