---
type: "Bill"
title: "Economic Development - Job Creation Tax Credit - Qualified Position and Revitalization Area"
description: "Economic Development - Job Creation Tax Credit - Qualified Position and Revitalization Area"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "HB 278"
citation: "Maryland HB 278 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ebersole", "Feldmark", "Hill", "Palakovich Carr", "R. Lewis", "Solomon", "Terrasa"]
version_count: 3
action_count: 21
vote_count: 2
first_action: "2020-10-29"
last_action: "2021-12-07"
source: "openstates"
source_identifier: "ocd-bill/e43a5219-7319-473a-8cfa-24c11a8cd348"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0278?ys=2021RS&search=True"
source_hash: "b52e3caf3d6e4286c296e41896e07235db9075715d1dccf0048c90a4d08c1851"
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 HB 278 (2021) — Economic Development - Job Creation Tax Credit - Qualified Position and Revitalization Area

## Version chain

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

1. **Chapter - Economic Development - Job Creation Tax Credit - Qualified Position and Revitalization Area** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/Ch_22_hb0278t.pdf)
2. **First - Economic Development - Job Creation Tax Credit - Qualified Position** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb0278f.pdf)
3. **Third - Economic Development - Job Creation Tax Credit - Qualified Position and Revitalization Area** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb0278t.pdf)

## Votes

- On Third Reading — **93–39** (pass) · lower
- On Third Reading — **35–12** (pass) · upper

## Sponsors

- Ebersole — primary (person)
- Feldmark — primary (person)
- Hill — primary (person)
- Palakovich Carr — primary (person)
- R. Lewis — primary (person)
- Solomon — primary (person)
- Terrasa — primary (person)

## Timeline

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

- **2020-10-29** Pre-filed `introduction`
- **2021-01-13** First Reading Ways and Means `referral-committee`
- **2020-12-22** Hearing 1/14 at 1:00 p.m.
- **2020-12-22** Hearing canceled
- **2020-12-22** Hearing 1/14 at 1:30 p.m.
- **2021-03-11** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2021-03-12** Favorable with Amendments { `committee-passage-favorable`
- **2021-03-12** Second Reading Passed with Amendments
- **2021-03-16** Third Reading Passed `passage`
- **2021-03-17** Referred Budget and Taxation `referral-committee`
- **2021-03-17** Hearing 3/25 at 1:00 p.m.
- **2021-04-10** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2021-04-10** Favorable Adopted `committee-passage-favorable`
- **2021-04-10** Second Reading Passed
- **2021-04-12** Third Reading Passed `passage`
- **2021-04-12** Returned Passed
- **2021-05-28** Vetoed by the Governor (Policy) `executive-veto`
- **2021-12-06** Motion Special Order vote on veto until next session (Delegate Luedtke) Adopted
- **2021-12-07** Overridden `veto-override-passage`
- **2021-12-07** Overridden `veto-override-passage`
- **2021-12-07** Became law per Maryland Constitution, Chapter 22 of 2021 Special Session `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e43a5219-7319-473a-8cfa-24c11a8cd348`. Confidence: reported (aggregated from official Maryland legislature records).