---
type: "Bill"
title: "Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension"
description: "Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2026"
identifier: "SB 440"
citation: "Maryland SB 440 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bailey", "Corderman", "Guzzone", "Hettleman", "King", "McCray", "Salling"]
version_count: 4
action_count: 18
vote_count: 3
first_action: "2026-01-30"
last_action: "2026-04-14"
source: "openstates"
source_identifier: "ocd-bill/5b51076d-1400-4dff-876c-6c6bf7407d38"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0440?ys=2026RS"
source_hash: "0fcaaf0578ae860a5e838082b2d3e979d9028e34fbf3c90aabc0c3cc94f8c5e5"
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 440 (2026) — Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension

## Version chain

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

1. **Chapter - Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_19_sb0440e.pdf)
2. **Enrolled - Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0440e.pdf)
3. **First - Income Tax - Theatrical Production Tax Credit - Sunset Extension** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0440f.pdf)
4. **Third - Income Tax - Theatrical Production Tax Credit - Sunset Extension** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0440t.pdf)

## Votes

- On Third Reading (Amend) — **119–17** (pass) · lower
- Bill is on Third Reading for Final Passage. — **42–1** (pass) · upper
- On Third Reading — **39–1** (pass) · upper

## Sponsors

- Bailey — primary (person)
- Corderman — primary (person)
- Guzzone — primary (person)
- Hettleman — primary (person)
- King — primary (person)
- McCray — primary (person)
- Salling — primary (person)

## Timeline

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

- **2026-01-30** First Reading Budget and Taxation `referral-committee`
- **2026-02-03** Hearing 2/11 at 2:00 p.m.
- **2026-03-02** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2026-03-03** Favorable with Amendments { `committee-passage-favorable`
- **2026-03-03** Second Reading Passed with Amendments
- **2026-03-05** Third Reading Passed `passage`
- **2026-03-06** Referred Ways and Means `referral-committee`
- **2026-03-16** Hearing 3/25 at 1:00 p.m.
- **2026-03-25** Hearing canceled
- **2026-03-25** Hearing 3/25 at 1:30 p.m.
- **2026-04-02** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2026-04-03** Favorable with Amendments { `committee-passage-favorable`
- **2026-04-03** Second Reading Passed with Amendments
- **2026-04-07** Third Reading Passed `passage`
- **2026-04-08** Senate Concurs House Amendments
- **2026-04-08** Third Reading Passed `passage`
- **2026-04-08** Passed Enrolled
- **2026-04-14** Approved by the Governor - Chapter 19 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/5b51076d-1400-4dff-876c-6c6bf7407d38`. Confidence: reported (aggregated from official Maryland legislature records).