---
type: "Bill"
title: "Income Tax - Internal Revenue Code Amendments - Decoupling"
description: "Income Tax - Internal Revenue Code Amendments - Decoupling"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "HB 495"
citation: "Maryland HB 495 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Palakovich Carr"]
version_count: 3
action_count: 15
vote_count: 2
first_action: "2021-01-15"
last_action: "2021-05-30"
source: "openstates"
source_identifier: "ocd-bill/6b2c7d7c-4f86-4865-b1f8-4ce39dc4aace"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0495?ys=2021RS&search=True"
source_hash: "989bec75ec5a6f6e90bc8c582a10dce4b9586d919e7649f3dd8f4410fa8cc775"
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 495 (2021) — Income Tax - Internal Revenue Code Amendments - Decoupling

## Version chain

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

1. **Chapter - Income Tax - Internal Revenue Code Amendments - Decoupling** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_763_hb0495t.pdf)
2. **First - Income Tax - Internal Revenue Code Amendments and the Federal CARES Act - Decoupling** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb0495f.pdf)
3. **Third - Income Tax - Internal Revenue Code Amendments - Decoupling** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/hb/hb0495t.pdf)

## Votes

- On Third Reading — **41–6** (pass) · upper
- On Third Reading — **127–3** (pass) · lower

## Sponsors

- Palakovich Carr — primary (person)

## Timeline

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

- **2021-01-15** First Reading Ways and Means `referral-committee`
- **2021-01-18** Hearing 2/04 at 1:30 p.m.
- **2021-03-18** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2021-03-19** Favorable with Amendments { `committee-passage-favorable`
- **2021-03-19** Second Reading Passed with Amendments
- **2021-03-20** Third Reading Passed `passage`
- **2021-03-22** Referred Budget and Taxation `referral-committee`
- **2021-03-23** Hearing 3/30 at 1:00 p.m.
- **2021-04-08** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2021-04-08** Favorable Adopted `committee-passage-favorable`
- **2021-04-08** Second Reading Passed
- **2021-04-09** Motion Special Order until 4/10 (Senator Ready) Adopted
- **2021-04-12** Third Reading Passed `passage`
- **2021-04-12** Returned Passed
- **2021-05-30** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 763 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6b2c7d7c-4f86-4865-b1f8-4ce39dc4aace`. Confidence: reported (aggregated from official Maryland legislature records).