---
type: "Bill"
title: "Income Tax – Work Opportunity Tax Credit"
description: "Income Tax – Work Opportunity Tax Credit"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2022"
identifier: "HB 2"
citation: "Maryland HB 2 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Luedtke"]
version_count: 3
action_count: 15
vote_count: 2
first_action: "2021-09-28"
last_action: "2022-04-01"
source: "openstates"
source_identifier: "ocd-bill/2955110d-95c7-401b-aa66-c725f453aa84"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0002?ys=2022RS&search=True"
source_hash: "f9b079e986ed8cb01b8898f5455fee6f355f31b024dfeabfaaba1ffe42107df8"
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 2 (2022) — Income Tax – Work Opportunity Tax Credit

## Version chain

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

1. **Chapter - Income Tax – Work Opportunity Tax Credit** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_6_hb0002t.pdf)
2. **First - Income Tax – Work Opportunity Tax Credit** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/hb/hb0002f.pdf)
3. **Third - Income Tax – Work Opportunity Tax Credit** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/hb/hb0002t.pdf)

## Votes

- Bill is on third reading for final passage. — **47–0** (pass) · upper
- On Third Reading — **128–0** (pass) · lower

## Sponsors

- Luedtke — primary (person)

## Timeline

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

- **2021-09-28** Pre-filed `introduction`
- **2022-01-12** First Reading Ways and Means `referral-committee`
- **2022-01-07** Hearing 1/26 at 1:00 p.m.
- **2022-02-28** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2022-03-01** Favorable with Amendments { `committee-passage-favorable`
- **2022-03-01** Motion Special Order until 3/2 (Delegate Shoemaker) Adopted
- **2022-03-02** Second Reading Passed with Amendments
- **2022-03-04** Third Reading Passed `passage`
- **2022-03-07** Referred Budget and Taxation `referral-committee`
- **2022-03-28** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2022-03-28** Favorable Adopted `committee-passage-favorable`
- **2022-03-28** Second Reading Passed
- **2022-03-31** Third Reading Passed `passage`
- **2022-03-31** Returned Passed
- **2022-04-01** Approved by the Governor - Chapter 6 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2955110d-95c7-401b-aa66-c725f453aa84`. Confidence: reported (aggregated from official Maryland legislature records).