---
type: "Bill"
title: "Income Tax - Work Opportunity Tax Credit - Technical Correction"
description: "Income Tax - Work Opportunity Tax Credit - Technical Correction"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2023"
identifier: "SB 242"
citation: "Maryland SB 242 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Guzzone", "Office of the Comptroller"]
version_count: 3
action_count: 15
vote_count: 0
first_action: "2023-01-24"
last_action: "2023-04-11"
source: "openstates"
source_identifier: "ocd-bill/0a5d90b8-51f0-426f-b3c4-95e6c3b34719"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0242?ys=2023RS&search=True"
source_hash: "acce793dc8e2e137f9304fd69d1d892d396daf1ff1ba6956ef792242bff69221"
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 242 (2023) — Income Tax - Work Opportunity Tax Credit - Technical Correction

## Version chain

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

1. **Chapter - Income Tax - Work Opportunity Tax Credit - Technical Correction** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/Chapters_noln/CH_20_sb0242t.pdf)
2. **First - Income Tax - Work Opportunity Tax Credit - Technical Correction** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0242f.pdf)
3. **Third - Income Tax - Work Opportunity Tax Credit - Technical Correction** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0242t.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.
- **2023-02-13** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2023-02-14** Favorable Adopted `committee-passage-favorable`
- **2023-02-14** Second Reading Passed
- **2023-02-16** Third Reading Passed `passage`
- **2023-02-20** Referred Ways and Means `referral-committee`
- **2023-03-06** Hearing 3/23 at 1:00 p.m.
- **2023-03-30** Favorable Report by Ways and Means `committee-passage-favorable`
- **2023-03-30** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2023-04-05** Third Reading Passed `passage`
- **2023-04-06** Returned Passed
- **2023-04-11** Approved by the Governor - Chapter 20 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0a5d90b8-51f0-426f-b3c4-95e6c3b34719`. Confidence: reported (aggregated from official Maryland legislature records).