---
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: "SB 598"
citation: "Maryland SB 598 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Elfreth", "Griffith", "Guzzone", "Jackson", "King", "McCray", "Rosapepe", "Young", "Zucker"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2022-02-02"
last_action: "2022-04-01"
source: "openstates"
source_identifier: "ocd-bill/ec40d2d4-73a4-4fcc-b968-3335ea567729"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0598?ys=2022RS&search=True"
source_hash: "8d3e03d9279dde4ab9bc9e80bbcd73c6e36b00da2a489d2cf022b250a583a9e5"
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 598 (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_5_sb0598t.pdf)
2. **First - Income Tax – Work Opportunity Tax Credit** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0598f.pdf)
3. **Third - Income Tax – Work Opportunity Tax Credit** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0598t.pdf)

## Votes

- On Third Reading — **42–0** (pass) · upper
- On Third Reading — **131–0** (pass) · lower

## Sponsors

- Elfreth — primary (person)
- Griffith — primary (person)
- Guzzone — primary (person)
- Jackson — primary (person)
- King — primary (person)
- McCray — primary (person)
- Rosapepe — primary (person)
- Young — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2022-02-02** First Reading Budget and Taxation `referral-committee`
- **2022-02-03** 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 Report by Ways and Means `committee-passage-favorable`
- **2022-03-30** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2022-03-31** Third Reading Passed `passage`
- **2022-03-31** Returned Passed
- **2022-04-01** Approved by the Governor - Chapter 5 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ec40d2d4-73a4-4fcc-b968-3335ea567729`. Confidence: reported (aggregated from official Maryland legislature records).