EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0623*
SENATE BILL 623
Q3 EMERGENCY BILL 2lr2433
CF 2lr2636
By: Senators Corderman, Bailey, Carozza, Edwards, Elfreth, Hershey,
Klausmeier, McCray, Ready, Salling, Simonaire, and Young
Introduced and read first time: February 2, 2022
Assigned to: Budget and Taxation
A BILL ENTITLED
AN ACT concerning 1
Income Tax – Subtraction Modification – Income of Health Care Workers 2
FOR the purpose of allowing, for certain taxable years, a subtraction modification under 3
the Maryland income tax for certain income earned by certain health care workers; 4
and generally relating to a subtraction modification under the Maryland income tax 5
for health care workers. 6
BY repealing and reenacting, without amendments, 7
Article – Tax – General 8
Section 10–207(a) 9
Annotated Code of Maryland 10
(2016 Replacement Volume and 2021 Supplement) 11
BY adding to 12
Article – Tax – General 13
Section 10–207(mm) 14
Annotated Code of Maryland 15
(2016 Replacement Volume and 2021 Supplement) 16
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 17
That the Laws of Maryland read as follows: 18
Article – Tax – General 19
10–207. 20
(a) To the extent included in federal adjusted gross income, the amounts under 21
this section are subtracted from the federal adjusted gross income of a resident to determine 22
Maryland adjusted gross income. 23
2 SENATE BILL 623
(MM) (1) IN THIS SUBSECTION , “HEALTH CARE WORKER ” MEANS A HEALTH 1
CARE PRACTITIONER WH O: 2
(I) IS LICENSED OR CERTI FIED UNDER THE HEALTH 3
OCCUPATIONS ARTICLE OR THE LAWS OF ANOTH ER STATE; AND 4
(II) PROVIDES: 5
1. PRIMARY CARE , INCLUDING OBSTETRICS , 6
GYNECOLOGICAL SERVIC ES, PEDIATRIC SERVICES , OR GERIATRIC SERVICE S; 7
2. BEHAVIORAL HEALTH SE RVICES, INCLUDING MENTAL 8
HEALTH OR ALCOHOL AN D SUBSTANCE ABUSE SE RVICES; OR 9
3. DENTAL SERVICES . 10
(2) FOR A TAXABLE YEAR BE GINNING AFTER DECEMBER 31, 2020, 11
BUT BEFORE JANUARY 1, 2023, THE SUBTRACTION UNDE R SUBSECTION (A) OF THIS 12
SECTION INCLUDES THE FIRST $25,000 OF INCOME ATTRIBUTABLE TO AN 13
INDIVIDUAL’S WORK AS A HEALTH CARE WORKER DURING THE TAXABLE Y EAR. 14
(3) TO QUALIFY FOR THE SU BTRACTION UNDER PARAGRAPH (2) OF 15
THIS SUBSECTION, A HEALTH CARE WORKER SHALL FILE WITH THE HEALTH CARE 16
WORKER’S INCOME TAX RETURN A COPY OF THE HEALTH CARE WORKER ’S LICENSE 17
OR CERTIFICATION . 18
SECTION 2. AND BE IT FURTHER ENACTED, That this Act is an emergency 19
measure, is necessary for the immediate preservation of the public health or safety, has 20
been passed by a yea and nay vote supported by three–fifths of all the members elected to 21
each of the two Houses of the General Assembly, and shall take effect from the date it is 22
enacted. 23