---
type: "Bill"
title: "Income Tax - Subtraction Modification - Union Dues"
description: "Income Tax - Subtraction Modification - Union Dues"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2023"
identifier: "HB 2"
citation: "Maryland HB 2 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["J. Lewis"]
version_count: 4
action_count: 20
vote_count: 0
first_action: "2022-11-16"
last_action: "2023-05-08"
source: "openstates"
source_identifier: "ocd-bill/cc9e3650-2853-40b3-8efb-33bb634055f9"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0002?ys=2023RS&search=True"
source_hash: "c4e12188766fb71c442223421a050b3ca9946d2c214d5e29d8cfce42046c669e"
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 (2023) — Income Tax - Subtraction Modification - Union Dues

## Version chain

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

1. **Chapter - Income Tax - Subtraction Modification - Union Dues** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/Chapters_noln/CH_513_hb0002e.pdf)
2. **Enrolled - Income Tax - Subtraction Modification - Union Dues** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/hb/hb0002e.pdf)
3. **First - Income Tax - Subtraction Modification - Union Dues** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/hb/hb0002f.pdf)
4. **Third - Income Tax - Subtraction Modification - Union Dues** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/hb/hb0002t.pdf)

## Sponsors

- J. Lewis — primary (person)

## Timeline

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

- **2022-11-16** Pre-filed `introduction`
- **2023-01-11** First Reading Ways and Means `referral-committee`
- **2023-01-12** Hearing 1/24 at 1:00 p.m.
- **2023-03-13** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2023-03-14** Favorable with Amendments { `committee-passage-favorable`
- **2023-03-14** Motion Special Order until 3/15 (Delegate Rose) Adopted
- **2023-03-15** Floor Amendment {
- **2023-03-15** Floor Amendment {
- **2023-03-15** Second Reading Passed with Amendments
- **2023-03-16** Third Reading Passed `passage`
- **2023-03-16** Referred Budget and Taxation `referral-committee`
- **2023-03-23** Hearing 3/29 at 1:00 p.m.
- **2023-04-05** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2023-04-05** Favorable with Amendments { `committee-passage-favorable`
- **2023-04-05** Second Reading Passed with Amendments
- **2023-04-06** Third Reading Passed `passage`
- **2023-04-08** House Concurs Senate Amendments
- **2023-04-08** Third Reading Passed `passage`
- **2023-04-08** Passed Enrolled
- **2023-05-08** Approved by the Governor - Chapter 513 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cc9e3650-2853-40b3-8efb-33bb634055f9`. Confidence: reported (aggregated from official Maryland legislature records).