Legislation

Title: Income Tax - Child Tax Credit and Expansion of the Earned Income Credit
Sponsored by: Senator King
Status: Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 40
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering the calculation of the Maryland earned income credit to allow certain residents to claim the credit; allowing certain taxpayers with federal adjusted gross income for the taxable year that is $6,000 or less to claim a credit against the State income tax for each qualified child in an amount equal to $500; allowing certain taxpayers to claim a refund in the amount of any excess credit; applying the Act to taxable years beginning after December 31, 2019, but before January 1, 2023; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Emergency Bill

Cross-filed with: HB0143

Introduced in a prior session as: SB0638 Session: 2020 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): Upon Enactment

History

Legislation History
Chamber Senate Calendar Date 8/21/2020 Legislative Date 8/21/2020 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/13/2021 Legislative Date 1/13/2021 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 12/22/2020 Legislative Date 12/22/2020 Action Hearing 1/20 at 11:00 a.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Maryland Child Tax Credit Proceedings
Chamber Senate Calendar Date 1/12/2021 Legislative Date 1/12/2021 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 1/12/2021 Legislative Date 1/12/2021 Action Hearing 1/20 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 1/18/2021 Legislative Date 1/18/2021 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 1/18/2021 Legislative Date 1/18/2021 Action Hearing 1/27 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 2/16/2021 Legislative Date 2/16/2021 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/16/2021 Legislative Date 2/11/2021 Action Favorable with Amendments {459931/1 Proceedings 12 Click to view Recorded Media
Chamber Senate Calendar Date 2/16/2021 Legislative Date 2/11/2021 Action Motion Laid Over (Senator Simonaire) Adopted Proceedings 12 Click to view Recorded Media
Chamber Senate Calendar Date 2/17/2021 Legislative Date 2/12/2021 Action Favorable with Amendments Proceedings 13 Click to view Recorded Media
Chamber Senate Calendar Date 2/17/2021 Legislative Date 2/12/2021 Action Committee Amendment {459931/1 Adopted Proceedings 13 Click to view Recorded Media
Chamber Senate Calendar Date 2/17/2021 Legislative Date 2/12/2021 Action Floor Amendment {423925/1 (Delegate Thiam) Rejected (47-92) Proceedings 13 Click to view Recorded Media
Chamber Senate Calendar Date 2/17/2021 Legislative Date 2/12/2021 Action Floor Amendment {673221/1 (Delegate Saab) Rejected (46-88) Proceedings 13 Click to view Recorded Media
Chamber Senate Calendar Date 2/17/2021 Legislative Date 2/12/2021 Action Second Reading Passed with Amendments Proceedings 13 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Maryland Child Tax Credit Proceedings
Chamber Senate Calendar Date 2/19/2021 Legislative Date 2/13/2021 Action Third Reading Passed (32-15) Proceedings 14 Click to view Recorded Media
Chamber House Calendar Date 2/19/2021 Legislative Date 2/19/2021 Action Referred Ways and Means Proceedings 14 Click to view Recorded Media
Chamber House Calendar Date 2/19/2021 Legislative Date 2/19/2021 Action Hearing 2/23 at 1:30 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 2/24/2021 Legislative Date 2/24/2021 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 2/25/2021 Legislative Date 2/25/2021 Action Favorable Adopted Proceedings 16 Click to view Recorded Media
Chamber House Calendar Date 2/25/2021 Legislative Date 2/25/2021 Action Second Reading Passed Proceedings 16 Click to view Recorded Media
Chamber House Calendar Date 2/26/2021 Legislative Date 2/26/2021 Action Floor Amendment {233929/1 (Delegate Pippy) Rejected (46-92) Proceedings 17 Click to view Recorded Media
Chamber House Calendar Date 2/26/2021 Legislative Date 2/26/2021 Action Floor Amendment {743420/1 (Delegate Grammer) Rejected (53-86) Proceedings 17 Click to view Recorded Media
Chamber House Calendar Date 2/26/2021 Legislative Date 2/26/2021 Action Floor Amendment {423925/1 (Delegate Thiam) Rejected (47-92) Proceedings 17 Click to view Recorded Media
Chamber House Calendar Date 2/26/2021 Legislative Date 2/26/2021 Action Floor Amendment {673221/1 (Delegate Saab) Rejected (46-88) Proceedings 17 Click to view Recorded Media
Chamber House Calendar Date 2/26/2021 Legislative Date 2/26/2021 Action Motion Vote Previous Question (Delegate Lierman) Adopted Proceedings 17 Click to view Recorded Media
Chamber House Calendar Date 2/26/2021 Legislative Date 2/26/2021 Action Third Reading Passed (91-44) Proceedings 17 Click to view Recorded Media
Chamber Senate Calendar Date 2/26/2021 Legislative Date 2/16/2021 Action Returned Passed Proceedings 17 Click to view Recorded Media
Chamber Post Passage Calendar Date 3/05/2021 Legislative Date 3/05/2021 Action Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 40 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax - Child Tax Credit and Expansion of the Earned Income Credit Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	8/21/2020	8/21/2020	Pre-filed
Senate	1/13/2021	1/13/2021	First Reading Budget and Taxation
Senate	12/22/2020	12/22/2020	Hearing 1/20 at 11:00 a.m.
			Text - First - Maryland Child Tax Credit
Senate	1/12/2021	1/12/2021	Hearing canceled
Senate	1/12/2021	1/12/2021	Hearing 1/20 at 1:00 p.m.
Senate	1/18/2021	1/18/2021	Hearing canceled
Senate	1/18/2021	1/18/2021	Hearing 1/27 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/16/2021	2/16/2021	Favorable with Amendments Report by Budget and Taxation
Senate	2/16/2021	2/11/2021	Favorable with Amendments {459931/1	12 Click to view Recorded Media
Senate	2/16/2021	2/11/2021	Motion Laid Over (Senator Simonaire) Adopted	12 Click to view Recorded Media
Senate	2/17/2021	2/12/2021	Favorable with Amendments	13 Click to view Recorded Media
Senate	2/17/2021	2/12/2021	Committee Amendment {459931/1 Adopted	13 Click to view Recorded Media
Senate	2/17/2021	2/12/2021	Floor Amendment {423925/1 (Delegate Thiam) Rejected (47-92)	13 Click to view Recorded Media
Senate	2/17/2021	2/12/2021	Floor Amendment {673221/1 (Delegate Saab) Rejected (46-88)	13 Click to view Recorded Media
Senate	2/17/2021	2/12/2021	Second Reading Passed with Amendments	13 Click to view Recorded Media
			Text - Third - Maryland Child Tax Credit
Senate	2/19/2021	2/13/2021	Third Reading Passed (32-15)	14 Click to view Recorded Media
House	2/19/2021	2/19/2021	Referred Ways and Means	14 Click to view Recorded Media
House	2/19/2021	2/19/2021	Hearing 2/23 at 1:30 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	2/24/2021	2/24/2021	Favorable Report by Ways and Means
House	2/25/2021	2/25/2021	Favorable Adopted	16 Click to view Recorded Media
House	2/25/2021	2/25/2021	Second Reading Passed	16 Click to view Recorded Media
House	2/26/2021	2/26/2021	Floor Amendment {233929/1 (Delegate Pippy) Rejected (46-92)	17 Click to view Recorded Media
House	2/26/2021	2/26/2021	Floor Amendment {743420/1 (Delegate Grammer) Rejected (53-86)	17 Click to view Recorded Media
House	2/26/2021	2/26/2021	Floor Amendment {423925/1 (Delegate Thiam) Rejected (47-92)	17 Click to view Recorded Media
House	2/26/2021	2/26/2021	Floor Amendment {673221/1 (Delegate Saab) Rejected (46-88)	17 Click to view Recorded Media
House	2/26/2021	2/26/2021	Motion Vote Previous Question (Delegate Lierman) Adopted	17 Click to view Recorded Media
House	2/26/2021	2/26/2021	Third Reading Passed (91-44)	17 Click to view Recorded Media
Senate	2/26/2021	2/16/2021	Returned Passed	17 Click to view Recorded Media
Post Passage	3/05/2021	3/05/2021	Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 40
			Text - Chapter - Income Tax - Child Tax Credit and Expansion of the Earned Income Credit

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