---
type: "Bill"
title: "Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification"
description: "Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2023"
identifier: "SB 240"
citation: "Maryland SB 240 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Guzzone", "Office of the Comptroller"]
version_count: 3
action_count: 20
vote_count: 0
first_action: "2023-01-24"
last_action: "2023-05-08"
source: "openstates"
source_identifier: "ocd-bill/aeee93e8-5a36-428a-bd48-6b10d7d9cf86"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0240?ys=2023RS&search=True"
source_hash: "37c17bb01f21fd972763b4cedfc9abf7f1052a108f847aaedd948a4e9c2339dc"
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 240 (2023) — Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification

## Version chain

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

1. **Chapter - Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/Chapters_noln/CH_445_sb0240t.pdf)
2. **First - Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0240f.pdf)
3. **Third - Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0240t.pdf)

## Sponsors

- Guzzone — primary (person)
- Office of the Comptroller — primary (person)

## Timeline

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

- **2023-01-24** First Reading Budget and Taxation `referral-committee`
- **2023-01-25** Hearing 2/01 at 1:00 p.m.
- **2023-01-26** Hearing canceled
- **2023-01-26** Hearing 2/01 at 2:00 p.m.
- **2023-04-07** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2023-04-07** Favorable with Amendments { `committee-passage-favorable`
- **2023-04-07** Second Reading Passed with Amendments
- **2023-04-07** Third Reading Passed `passage`
- **2023-04-08** Referred Rules and Executive Nominations `referral-committee`
- **2023-04-08** Rereferred to Ways and Means
- **2023-04-08** Hearing 4/10 at 10:00 a.m.
- **2023-04-08** Hearing canceled
- **2023-04-08** Hearing 4/10 at 10:30 a.m.
- **2023-04-09** Hearing canceled
- **2023-04-09** Hearing 4/10 at 1:30 p.m.
- **2023-04-10** Favorable Report by Ways and Means `committee-passage-favorable`
- **2023-04-10** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2023-04-10** Third Reading Passed `passage`
- **2023-04-10** Returned Passed
- **2023-05-08** Approved by the Governor - Chapter 445 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/aeee93e8-5a36-428a-bd48-6b10d7d9cf86`. Confidence: reported (aggregated from official Maryland legislature records).