SB0440 — Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension
Last action — Committee Report (House of Origin) — Favorable with Amendments
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House of Delegates
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced January 30, 2026. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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7 sponsors
1 primary, 6 co-sponsors signed on.
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Bipartisan support
Sponsored across 2 parties (4 D · 3 R) — cross-party backing.
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Cleared a recorded vote
Passed 3 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
Limiting the excess amount of tax credit certificates to $20,000,000 that the Department of Commerce may carry forward and issue in subsequent taxable years for a credit against the State income tax for certain costs related to certain theatrical productions in the State; prohibiting the Secretary from issuing tax credit certificates for credit amounts totaling more than $20,000,000 in the aggregate for a single theatrical production; and extending the termination date to June 30, 2032.
Bill Text
We don't have the full text on file for this bill yet.
Read SB0440 on the official Maryland source →Action History
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Committee Report (House of Origin) — Favorable with Amendments
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First Reading (Opposite House)
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Third Reading (House of Origin) — Passed
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Second Reading (House of Origin) — Passed with Amendments
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Hearing (Primary, House of Origin)
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First Reading (House of Origin)
Sponsors
- Senator Guy Guzzone · Primary
- Senator Jack Bailey · Cosponsor
- Senator Paul D. Corderman · Cosponsor
- Senator Shelly Hettleman · Cosponsor
- Senator Nancy J. King · Cosponsor
- Senator Cory V. McCray · Cosponsor
- Senator Johnny Ray Salling · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 6 co-sponsors · 181 not signed on · 17 voted No
Sponsors (1)
- Senator Guy Guzzone Democrat
Co-sponsors (6)
- Senator Jack Bailey Republican
- Senator Paul D. Corderman Republican
- Senator Shelly Hettleman Democrat
- Senator Nancy J. King Democrat
- Senator Cory V. McCray Democrat
- Senator Johnny Ray Salling Republican
Not signed on (181)
181 members have not signed on to this bill.
Show all 181 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 10 | 2 | 0 | 2 |
| Democrat | 92 | 0 | 0 | 1 |
| Republican | 17 | 15 | 0 | 2 |
| Total | 119 | 17 | 0 | 5 |
| % of votes cast | 84% | 12% | 0% | 4% |
How each member voted (141)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democrat | 25 | 0 | 0 | 4 |
| Unaffiliated | 6 | 0 | 0 | 0 |
| Republican | 11 | 1 | 0 | 0 |
| Total | 42 | 1 | 0 | 4 |
| % of votes cast | 89% | 2% | 0% | 9% |
How each member voted (47)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 6 | 0 | 0 | 0 |
| Democrat | 22 | 0 | 0 | 7 |
| Republican | 11 | 1 | 0 | 0 |
| Total | 39 | 1 | 0 | 7 |
| % of votes cast | 83% | 2% | 0% | 15% |
How each member voted (47)
Subjects
Frequently asked questions
- What does SB0440 do?
- Limiting the excess amount of tax credit certificates to $20,000,000 that the Department of Commerce may carry forward and issue in subsequent taxable years for a credit against the State income tax for certain costs related to certain theatrical productions in the State; prohibiting the Secretary from issuing tax credit certificates for credit amounts totaling more than $20,000,000 in the aggregate for a single theatrical production; and extending the termination date to June 30, 2032.
- Who sponsors SB0440?
- SB0440 is sponsored by Senator Guy Guzzone (Democrat), Senator Jack Bailey (Republican), Senator Paul D. Corderman (Republican), Senator Shelly Hettleman (Democrat), Senator Nancy J. King (Democrat), Senator Cory V. McCray (Democrat), and Senator Johnny Ray Salling (Republican).
- What is the current status of SB0440?
- This bill has been enacted into law. Introduced January 30, 2026. Enacted.
- Where can I track SB0440?
- Track SB0440 free on One Click Politics — get push/email alerts when it moves.
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