Legislation - SB0163

Title: Income Tax - Addition Modification for Federal Tax-Exempt Income - Study
Sponsored by: Senators West and McCray
Status: Approved by the Governor - Chapter 315
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Requiring the Office of the Comptroller, by December 1, 2026, to study and report to the Governor and the General Assembly regarding certain matters related to an addition modification under the Maryland income tax for certain income exempt from federal tax by federal law or treaty but not State tax.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Cross-filed with: HB0694

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 10/22/2025 Legislative Date 10/22/2025 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/14/2026 Legislative Date 1/14/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Addition Modification for Federal Tax-Exempt Income - Alterations Proceedings
Chamber Senate Calendar Date 1/15/2026 Legislative Date 1/15/2026 Action Hearing 1/21 at 10:00 a.m. Proceedings
Chamber Senate Calendar Date 1/15/2026 Legislative Date 1/15/2026 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 1/19/2026 Legislative Date 1/19/2026 Action Hearing 1/28 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/11/2026 Legislative Date 2/11/2026 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/12/2026 Legislative Date 2/09/2026 Action Favorable with Amendments {703424/1 Adopted Proceedings 20 Click to view Recorded Media
Chamber Senate Calendar Date 2/12/2026 Legislative Date 2/09/2026 Action Second Reading Passed with Amendments Proceedings 20 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Addition Modification for Federal Tax-Exempt Income - Alterations Proceedings
Chamber Senate Calendar Date 2/17/2026 Legislative Date 2/12/2026 Action Third Reading Passed (42-0) Proceedings 23 Click to view Recorded Media
Chamber House Calendar Date 2/18/2026 Legislative Date 2/15/2026 Action Referred Ways and Means Proceedings 24 Click to view Recorded Media
Chamber House Calendar Date 3/16/2026 Legislative Date 3/16/2026 Action Hearing 3/24 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/09/2026 Legislative Date 4/09/2026 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/09/2026 Legislative Date 3/23/2026 Action Favorable with Amendments {193020/1 Adopted Proceedings 60 Click to view Recorded Media
Chamber House Calendar Date 4/09/2026 Legislative Date 3/23/2026 Action Second Reading Passed with Amendments Proceedings 60 Click to view Recorded Media
Chamber House Calendar Date 4/09/2026 Legislative Date 3/24/2026 Action Third Reading Passed (134-0) Proceedings 61 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2026 Legislative Date 3/24/2026 Action Senate Concurs House Amendments Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2026 Legislative Date 3/24/2026 Action Third Reading Passed (41-0) Proceedings 63 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2026 Legislative Date 3/24/2026 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Income Tax - Addition Modification for Federal Tax-Exempt Income - Study Proceedings
Chamber Post Passage Calendar Date 4/28/2026 Legislative Date 4/28/2026 Action Approved by the Governor - Chapter 315 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax - Addition Modification for Federal Tax-Exempt Income - Study Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	10/22/2025	10/22/2025	Pre-filed
Senate	1/14/2026	1/14/2026	First Reading Budget and Taxation
			Text - First - Income Tax - Addition Modification for Federal Tax-Exempt Income - Alterations
Senate	1/15/2026	1/15/2026	Hearing 1/21 at 10:00 a.m.
Senate	1/15/2026	1/15/2026	Hearing canceled
Senate	1/19/2026	1/19/2026	Hearing 1/28 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/11/2026	2/11/2026	Favorable with Amendments Report by Budget and Taxation
Senate	2/12/2026	2/09/2026	Favorable with Amendments {703424/1 Adopted	20 Click to view Recorded Media
Senate	2/12/2026	2/09/2026	Second Reading Passed with Amendments	20 Click to view Recorded Media
			Text - Third - Income Tax - Addition Modification for Federal Tax-Exempt Income - Alterations
Senate	2/17/2026	2/12/2026	Third Reading Passed (42-0)	23 Click to view Recorded Media
House	2/18/2026	2/15/2026	Referred Ways and Means	24 Click to view Recorded Media
House	3/16/2026	3/16/2026	Hearing 3/24 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/09/2026	4/09/2026	Favorable with Amendments Report by Ways and Means
House	4/09/2026	3/23/2026	Favorable with Amendments {193020/1 Adopted	60 Click to view Recorded Media
House	4/09/2026	3/23/2026	Second Reading Passed with Amendments	60 Click to view Recorded Media
House	4/09/2026	3/24/2026	Third Reading Passed (134-0)	61 Click to view Recorded Media
Senate	4/10/2026	3/24/2026	Senate Concurs House Amendments	63 Click to view Recorded Media
Senate	4/10/2026	3/24/2026	Third Reading Passed (41-0)	63 Click to view Recorded Media
Senate	4/10/2026	3/24/2026	Passed Enrolled
			Text - Enrolled - Income Tax - Addition Modification for Federal Tax-Exempt Income - Study
Post Passage	4/28/2026	4/28/2026	Approved by the Governor - Chapter 315
			Text - Chapter - Income Tax - Addition Modification for Federal Tax-Exempt Income - Study

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Subjects

Statutes