---
type: "Bill"
title: "Income Tax - Automated External Defibrillator Tax Credit (Joe Sheya Act)"
description: "Income Tax - Automated External Defibrillator Tax Credit (Joe Sheya Act)"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2023"
identifier: "SB 624"
citation: "Maryland SB 624 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bailey", "Benson", "Carozza", "Corderman", "Elfreth", "Feldman", "Gile", "Guzzone", "Hershey", "Hester", "Hettleman", "Jackson", "Jennings", "King", "Klausmeier", "Kramer", "Mautz", "McKay", "Muse", "Rosapepe", "Salling", "Smith", "Waldstreicher", "Zucker"]
version_count: 3
action_count: 13
vote_count: 0
first_action: "2023-02-06"
last_action: "2023-05-03"
source: "openstates"
source_identifier: "ocd-bill/bbaa30fe-60db-4474-baba-085002debe36"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0624?ys=2023RS&search=True"
source_hash: "0a9b082ad8c487697d0c20e04be8c9d3f9e73dcc791530ae355a41b43d360800"
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 624 (2023) — Income Tax - Automated External Defibrillator Tax Credit (Joe Sheya Act)

## Version chain

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

1. **Chapter - Income Tax - Automated External Defibrillator Tax Credit (Joe Sheya Act)** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/Chapters_noln/CH_307_sb0624t.pdf)
2. **First - Income Tax - Automated External Defibrillator Tax Credit** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0624f.pdf)
3. **Third - Income Tax - Automated External Defibrillator Tax Credit** (committee substitute) — [source](http://mgaleg.maryland.gov/2023RS/bills/sb/sb0624t.pdf)

## Sponsors

- Bailey — primary (person)
- Benson — primary (person)
- Carozza — primary (person)
- Corderman — primary (person)
- Elfreth — primary (person)
- Feldman — primary (person)
- Gile — primary (person)
- Guzzone — primary (person)
- Hershey — primary (person)
- Hester — primary (person)
- Hettleman — primary (person)
- Jackson — primary (person)
- Jennings — primary (person)
- King — primary (person)
- Klausmeier — primary (person)
- Kramer — primary (person)
- Mautz — primary (person)
- McKay — primary (person)
- Muse — primary (person)
- Rosapepe — primary (person)
- Salling — primary (person)
- Smith — primary (person)
- Waldstreicher — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2023-02-06** First Reading Budget and Taxation `referral-committee`
- **2023-02-07** Hearing 3/09 at 1:00 p.m.
- **2023-03-17** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2023-03-17** Favorable with Amendments { `committee-passage-favorable`
- **2023-03-17** Second Reading Passed with Amendments
- **2023-03-17** Third Reading Passed `passage`
- **2023-03-20** Referred Ways and Means `referral-committee`
- **2023-03-20** Hearing 3/30 at 1:00 p.m.
- **2023-03-31** Favorable Report by Ways and Means `committee-passage-favorable`
- **2023-03-31** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2023-04-03** Third Reading Passed `passage`
- **2023-04-03** Returned Passed
- **2023-05-03** Approved by the Governor - Chapter 307 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bbaa30fe-60db-4474-baba-085002debe36`. Confidence: reported (aggregated from official Maryland legislature records).