---
type: "Bill"
title: "Tax Clinics for Low-Income Marylanders"
description: "Tax Clinics for Low-Income Marylanders"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "HB 421"
citation: "Maryland HB 421 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Rosenberg"]
version_count: 4
action_count: 28
vote_count: 4
first_action: "2020-07-10"
last_action: "2021-05-30"
source: "openstates"
source_identifier: "ocd-bill/564883e3-c8f0-442d-a227-d8654721ffe9"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0421?ys=2021RS&search=True"
source_hash: "58b8ec477a2b08c43ef956cd9d465b7b814ae623902b9224bc82c3320d02a24d"
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 421 (2021) — Tax Clinics for Low-Income Marylanders

## Version chain

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

1. **Chapter - Tax Clinics for Low-Income Marylanders** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_678_hb0421e.pdf)
2. **Enrolled - Tax Clinics for Low-Income Marylanders** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb0421e.pdf)
3. **First - Income Tax Distribution – Tax Clinics for Low–Income Marylanders** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb0421f.pdf)
4. **Third - Income Tax Distribution – Tax Clinics for Low–Income Marylanders** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb0421t.pdf)

## Votes

- On Third Reading — **123–12** (pass) · lower
- On Third Reading and Final Passage (CCR Adp) — **121–13** (pass) · lower
- On Third Reading (Amend) — **47–0** (pass) · upper
- On third reading — **47–0** (pass) · upper

## Sponsors

- Rosenberg — primary (person)

## Timeline

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

- **2020-07-10** Pre-filed `introduction`
- **2021-01-13** First Reading Ways and Means `referral-committee`
- **2021-01-07** Hearing 1/28 at 1:30 p.m.
- **2021-03-02** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2021-03-03** Favorable with Amendments { `committee-passage-favorable`
- **2021-03-03** Second Reading Passed with Amendments
- **2021-03-04** Third Reading Passed `passage`
- **2021-03-05** Referred Budget and Taxation `referral-committee`
- **2021-04-02** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2021-04-05** Favorable with Amendments { `committee-passage-favorable`
- **2021-04-05** Second Reading Passed with Amendments
- **2021-04-06** Third Reading Passed `passage`
- **2021-04-08** House Refuses Concur Senate Amendments
- **2021-04-08** House Requests Senate Recede
- **2021-04-08** House Conference Committee Appointed (Delegates Feldmark, Palakovich Carr and Buckel)
- **2021-04-08** House Refuses Concur Senate Amendments
- **2021-04-08** House Requests Senate Recede
- **2021-04-08** House Conference Committee Appointed (Delegates Feldmark, Palakovich Carr and Buckel)
- **2021-04-08** Senate Refuses Recede
- **2021-04-08** Senate Conference Committee Appointed (Senators Zucker, Elfreth and Corderman)
- **2021-04-09** Senate Refuses Recede
- **2021-04-09** Senate Conference Committee Appointed (Senators Zucker, Elfreth and Corderman)
- **2021-04-10** Conference Committee Report {
- **2021-04-10** Third Reading Passed `passage`
- **2021-04-12** Conference Committee Report {
- **2021-04-12** Third Reading Passed `passage`
- **2021-04-12** Passed Enrolled
- **2021-05-30** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 678 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/564883e3-c8f0-442d-a227-d8654721ffe9`. Confidence: reported (aggregated from official Maryland legislature records).