---
type: "Bill"
title: "Local Income Tax Overpayments - Local Reserve Account Repayment - Forgiveness"
description: "Local Income Tax Overpayments - Local Reserve Account Repayment - Forgiveness"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2017"
identifier: "SB 397"
citation: "Maryland SB 397 (2017)"
classification: ["bill"]
subjects: ["Taxes - Income", "Comptroller", "Counties", "Income Tax", "Municipal Corporations"]
status: "enacted"
primary_sponsors: ["Edwards"]
version_count: 1
action_count: 14
vote_count: 2
first_action: "2017-01-27"
last_action: "2017-05-25"
source: "openstates"
source_identifier: "ocd-bill/c5d2ff0f-f075-483a-bbd7-79d37b6eba55"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=SB397&stab=01&pid=billpage&tab=subject3&ys=2017rs"
source_hash: "1996ef5f95365031d93b4304cd123831347b5eb7cb0d76256ead19d9893b3756"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-md"]
---

# Maryland SB 397 (2017) — Local Income Tax Overpayments - Local Reserve Account Repayment - Forgiveness

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://mgaleg.maryland.gov/2017RS/bills/sb/sb0397f.pdf)

## Votes

- Third Reading — **46–0** (pass) · legislature
- Third Reading — **138–0** (pass) · legislature

## Sponsors

- Edwards — primary (person)
- Eckardt — cosponsor (person)
- Madaleno — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-27** First Reading Budget and Taxation `referral-committee`
- **2017-01-27** Hearing 2/15 at 1:00 p.m.
- **2017-02-20** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2017-02-21** Favorable with Amendments {999032/1 Report Adopted `committee-passage-favorable`
- **2017-02-21** Second Reading Passed with Amendments
- **2017-02-23** Third Reading Passed (46-0) `passage`
- **2017-02-24** First Reading Ways and Means `referral-committee`
- **2017-03-01** Hearing 3/22 at 1:00 p.m.
- **2017-03-30** Favorable Report by Ways and Means `committee-passage-favorable`
- **2017-03-30** Favorable Report Adopted `committee-passage-favorable`
- **2017-03-30** Second Reading Passed
- **2017-03-31** Third Reading Passed (138-0) `passage`
- **2017-04-03** Returned Passed
- **2017-05-25** Approved by the Governor - Chapter 699 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c5d2ff0f-f075-483a-bbd7-79d37b6eba55`. Confidence: reported (aggregated from official Maryland legislature records).