---
type: "Bill"
title: "Income Tax - Retirement Income Subtraction Modifications and Senior Credit (Retirement Tax Elimination Act of 2022)"
description: "Income Tax - Retirement Income Subtraction Modifications and Senior Credit (Retirement Tax Elimination Act of 2022)"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2022"
identifier: "SB 405"
citation: "Maryland SB 405 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Administration", "Bailey", "Carozza", "Cassilly", "Corderman", "Eckardt", "Edwards", "Elfreth", "Griffith", "Guzzone", "Hershey", "Hester", "Jackson", "Jennings", "King", "McCray", "President", "Ready", "Rosapepe", "Salling", "Simonaire", "West", "Young", "Zucker"]
version_count: 4
action_count: 16
vote_count: 3
first_action: "2022-01-24"
last_action: "2022-04-01"
source: "openstates"
source_identifier: "ocd-bill/4349f7e3-d90c-4c04-b54c-9614ae1c961a"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0405?ys=2022RS&search=True"
source_hash: "9c7f0f522e668bd7066060e810cb1004693dd9e11d454092900755e9537b300b"
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 SB 405 (2022) — Income Tax - Retirement Income Subtraction Modifications and Senior Credit (Retirement Tax Elimination Act of 2022)

## Version chain

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

1. **Chapter - Income Tax - Retirement Income Subtraction Modifications and Senior Credit (Retirement Tax Elimination Act of 2022)** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_4_sb0405e.pdf)
2. **Enrolled - Income Tax - Retirement Income Subtraction Modifications and Senior Credit (Retirement Tax Elimination Act of 2022)** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0405e.pdf)
3. **First - Retirement Tax Elimination Act of 2022** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0405f.pdf)
4. **Third - Retirement Tax Elimination Act of 2022** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0405t.pdf)

## Votes

- On Third Reading — **42–0** (pass) · upper
- On third reading — **46–0** (pass) · upper
- On Third Reading (Amend) — **132–0** (pass) · lower

## Sponsors

- Administration — primary (person)
- Bailey — primary (person)
- Carozza — primary (person)
- Cassilly — primary (person)
- Corderman — primary (person)
- Eckardt — primary (person)
- Edwards — primary (person)
- Elfreth — primary (person)
- Griffith — primary (person)
- Guzzone — primary (person)
- Hershey — primary (person)
- Hester — primary (person)
- Jackson — primary (person)
- Jennings — primary (person)
- King — primary (person)
- McCray — primary (person)
- President — primary (person)
- Ready — primary (person)
- Rosapepe — primary (person)
- Salling — primary (person)
- Simonaire — primary (person)
- West — primary (person)
- Young — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2022-01-24** First Reading Budget and Taxation `referral-committee`
- **2022-01-31** Hearing 2/23 at 1:00 p.m.
- **2022-03-28** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2022-03-28** Favorable with Amendments { `committee-passage-favorable`
- **2022-03-28** Second Reading Passed with Amendments
- **2022-03-29** Third Reading Passed `passage`
- **2022-03-29** Referred Rules and Executive Nominations `referral-committee`
- **2022-03-29** Rereferred to Ways and Means
- **2022-03-30** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2022-03-30** Favorable with Amendments { `committee-passage-favorable`
- **2022-03-30** Second Reading Passed with Amendments
- **2022-03-31** Third Reading Passed `passage`
- **2022-04-01** Senate Concurs House Amendments
- **2022-04-01** Third Reading Passed `passage`
- **2022-04-01** Passed Enrolled
- **2022-04-01** Approved by the Governor - Chapter 4 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4349f7e3-d90c-4c04-b54c-9614ae1c961a`. Confidence: reported (aggregated from official Maryland legislature records).