---
type: "Bill"
title: "Historic Revitalization and Enterprise Zone Tax Credits - Alterations and Eligibility"
description: "Historic Revitalization and Enterprise Zone Tax Credits - Alterations and Eligibility"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2022"
identifier: "HB 27"
citation: "Maryland HB 27 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Luedtke", "Smith"]
version_count: 4
action_count: 29
vote_count: 4
first_action: "2021-06-25"
last_action: "2022-05-16"
source: "openstates"
source_identifier: "ocd-bill/c4ca2d0b-57eb-4859-99f0-32cea0352114"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0027?ys=2022RS&search=True"
source_hash: "9871a482d45880bfc70b1bbd86d256587961b8dbd877f6e8b72c8bb52e7ede3a"
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 27 (2022) — Historic Revitalization and Enterprise Zone Tax Credits - Alterations and Eligibility

## Version chain

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

1. **Chapter - Historic Revitalization and Enterprise Zone Tax Credits - Alterations and Eligibility** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_449_hb0027e.pdf)
2. **Enrolled - Historic Revitalization and Enterprise Zone Tax Credits- Alterations and Eligibility** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/hb/hb0027e.pdf)
3. **First - Historic Revitalization Tax Credit – Funding and Extension** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/hb/hb0027f.pdf)
4. **Third - Historic Revitalization and Enterprise Zone Tax Credits- Alterations and Eligibility** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/hb/hb0027t.pdf)

## Votes

- On third reading — **47–0** (pass) · upper
- On Third Reading — **123–6** (pass) · lower
- On Third Reading and Final Passage (CCR Adp) — **132–0** (pass) · lower
- On Third Reading (Amend) — **47–0** (pass) · upper

## Sponsors

- Luedtke — primary (person)
- Smith — primary (person)

## Timeline

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

- **2021-06-25** Pre-filed `introduction`
- **2022-01-12** First Reading Ways and Means `referral-committee`
- **2022-01-07** Hearing 1/26 at 1:00 p.m.
- **2022-03-18** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2022-03-18** Favorable with Amendments { `committee-passage-favorable`
- **2022-03-18** Second Reading Passed with Amendments
- **2022-03-21** Third Reading Passed `passage`
- **2022-03-21** Referred Budget and Taxation `referral-committee`
- **2022-03-22** Hearing 3/29 at 1:00 p.m.
- **2022-04-06** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2022-04-06** Favorable with Amendments { `committee-passage-favorable`
- **2022-04-06** Second Reading Passed with Amendments
- **2022-04-07** Third Reading Passed `passage`
- **2022-04-08** House Refuses Concur Senate Amendments
- **2022-04-08** House Requests Senate Recede
- **2022-04-08** House Conference Committee Appointed (Delegates Luedtke, Feldmark and Long)
- **2022-04-09** House Refuses Concur Senate Amendments
- **2022-04-09** House Requests Senate Recede
- **2022-04-09** House Conference Committee Appointed (Delegates Luedtke, Feldmark and Long)
- **2022-04-09** Senate Refuses Recede
- **2022-04-09** Senate Conference Committee Appointed (Senators McCray, Guzzone and Eckardt)
- **2022-04-09** Senate Refuses Recede
- **2022-04-09** Senate Conference Committee Appointed (Senators McCray, Guzzone and Eckardt)
- **2022-04-09** Conference Committee Report {
- **2022-04-09** Third Reading Passed `passage`
- **2022-04-11** Conference Committee Report {
- **2022-04-11** Third Reading Passed `passage`
- **2022-04-11** Passed Enrolled
- **2022-05-16** Approved by the Governor - Chapter 449 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c4ca2d0b-57eb-4859-99f0-32cea0352114`. Confidence: reported (aggregated from official Maryland legislature records).