---
type: "Bill"
title: "Income Tax - Addition Modification for Federal Tax-Exempt Income - Study"
description: "Income Tax - Addition Modification for Federal Tax-Exempt Income - Study"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2026"
identifier: "SB 163"
citation: "Maryland SB 163 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["McCray", "West"]
version_count: 4
action_count: 19
vote_count: 3
first_action: "2025-10-22"
last_action: "2026-04-28"
source: "openstates"
source_identifier: "ocd-bill/34189ec1-1944-474e-af4f-7b4a145a2343"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0163?ys=2026RS"
source_hash: "c0f74f3cb492251e14dc6dfa9edde3f8f05aed4401bea9a3db2e6967a31f1a89"
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 163 (2026) — Income Tax - Addition Modification for Federal Tax-Exempt Income - Study

## Version chain

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

1. **Chapter - Income Tax - Addition Modification for Federal Tax-Exempt Income - Study** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_315_sb0163e.pdf)
2. **Enrolled - Income Tax - Addition Modification for Federal Tax-Exempt Income - Study** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0163e.pdf)
3. **First - Income Tax - Addition Modification for Federal Tax-Exempt Income - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0163f.pdf)
4. **Third - Income Tax - Addition Modification for Federal Tax-Exempt Income - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0163t.pdf)

## Votes

- On Third Reading (Amend) — **134–0** (pass) · lower
- On Third Reading — **42–0** (pass) · upper
- Bill is on Third Reading for Final Passage. — **41–0** (pass) · upper

## Sponsors

- McCray — primary (person)
- West — primary (person)

## Timeline

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

- **2025-10-22** Pre-filed `introduction`
- **2026-01-14** First Reading Budget and Taxation `referral-committee`
- **2026-01-15** Hearing 1/21 at 10:00 a.m.
- **2026-01-15** Hearing canceled
- **2026-01-19** Hearing 1/28 at 1:00 p.m.
- **2026-02-11** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2026-02-12** Favorable with Amendments { `committee-passage-favorable`
- **2026-02-12** Second Reading Passed with Amendments
- **2026-02-17** Third Reading Passed `passage`
- **2026-02-18** Referred Ways and Means `referral-committee`
- **2026-03-16** Hearing 3/24 at 1:00 p.m.
- **2026-04-09** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2026-04-09** Favorable with Amendments { `committee-passage-favorable`
- **2026-04-09** Second Reading Passed with Amendments
- **2026-04-09** Third Reading Passed `passage`
- **2026-04-10** Senate Concurs House Amendments
- **2026-04-10** Third Reading Passed `passage`
- **2026-04-10** Passed Enrolled
- **2026-04-28** Approved by the Governor - Chapter 315 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/34189ec1-1944-474e-af4f-7b4a145a2343`. Confidence: reported (aggregated from official Maryland legislature records).