---
type: "Bill"
title: "Income Tax - Child and Dependent Care Tax Credit - Alterations"
description: "Income Tax - Child and Dependent Care Tax Credit - Alterations"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2023"
identifier: "SB 243"
citation: "Maryland SB 243 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Benson", "Guzzone", "Jackson", "King", "McCray", "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/838d4289-8b55-495b-b6a8-2bfe629b5d12"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0243?ys=2023RS&search=True"
source_hash: "04e83e625c02b482b43a4f5b6e9509e151aa66be9d6914fef41bc7204d2c8cfe"
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 243 (2023) — Income Tax - Child and Dependent Care Tax Credit - Alterations

## Version chain

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

1. **Chapter - Income Tax - Child and Dependent Care Tax Credit - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/Chapters_noln/CH_21_sb0243t.pdf)
2. **First - Income Tax - Child and Dependent Care Tax Credit - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0243f.pdf)
3. **Third - Income Tax - Child and Dependent Care Tax Credit - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0243t.pdf)

## Sponsors

- Benson — primary (person)
- Guzzone — primary (person)
- Jackson — primary (person)
- King — primary (person)
- McCray — 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 with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2023-02-14** Favorable with Amendments { `committee-passage-favorable`
- **2023-02-14** Second Reading Passed with Amendments
- **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 21 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/838d4289-8b55-495b-b6a8-2bfe629b5d12`. Confidence: reported (aggregated from official Maryland legislature records).