HB 2

Income Tax – Work Opportunity Tax Credit

Sponsor: Delegate LuedtkeCommittee: Ways and MeansSubject: Taxes - IncomeStatus: Approved by the Governor - Chapter 6 (as of Nov 15, 2022)

What this bill does

Official synopsis

Allowing employers that claim the federal work opportunity credit to claim a credit against the State income tax for certain wages paid to individuals with barriers to employment; allowing certain tax-exempt organizations to claim the credit under certain circumstances; altering the calculation of a certain subtraction modification for certain salary and wages paid to certain individuals; requiring the Department of Legislative Services to prepare a tax credit evaluation of the credit on or before December 31, 2028; etc.

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Testimony (19)

MGA witness list

FAV 18FavorableFWA 1Favorable with amendments

Position	Witness	Organization	Testimony
FAV	Leonard, Victoria	Baltimore Washington Laborers' District Council, LiUNA	Written (PDF)
FAV	Millard, Demaune	Family League of Baltimore	Written (PDF)
FAV	Fry, Donald	Greater Baltimore Committee	Oral + Written (PDF)
FAV	DeMattos, Joseph	Health Facilities Association of Maryland (HFAM)	Written (PDF)
FAV	Albacarys, Balfour	International Brotherhood of Electrical Workers Local 24	Written (PDF)
FAV	Heffner, Kevin	LifeSpan Network	Written (PDF)
FAV	Voytek, Maddy	MD Chamber of Commerce	Written (PDF)
FAV	Rohrer, Amylobbyist	Maryland Hotel Lodging Association	Position only
FAV	Price, Sarahlobbyist	Maryland Retailers Association	Oral
FAV	Nickerson, Sherrylobbyist	Old Line Government Affairs	Written (PDF)
FAV	Kane, Adam	Redwood Capital	Oral
FAV	Matthews, Dakota	Rural Maryland Council	Written (PDF)
FAV	Mock, Kaylalobbyist	UFCW 400	Oral + Written (PDF)
FAV	Delegate Luedtke, Delegate Luedtkelegislator	Individual	Oral
FAV	Jensen, Scott	Individual	Oral
FAV	Kasemeyer, Pam	Individual	Position only
FAV	Luedtke, Eric	Individual	Written (PDF)
FAV	Mitchell, Keifferlobbyist	Individual	Written (PDF)
FWA	Bogdan, Henrylobbyist	Maryland Nonprofits	Oral + Written (PDF)

Organizations on record

Baltimore Washington Laborers' District Council, LiUNAFAV 1

Family League of BaltimoreFAV 1

Greater Baltimore CommitteeFAV 1

Health Facilities Association of Maryland (HFAM)FAV 1

International Brotherhood of Electrical Workers Local 24FAV 1

LifeSpan NetworkFAV 1

Maryland Hotel Lodging AssociationFAV 1

Maryland NonprofitsFWA 1

Maryland Retailers AssociationFAV 1

MD Chamber of CommerceFAV 1

Old Line Government AffairsFAV 1

Redwood CapitalFAV 1

Rural Maryland CouncilFAV 1

UFCW 400FAV 1

Registered lobbyists who testified

FAVRohrer, AmyMaryland Hotel Lodging AssociationRegistered for: Maryland Hotel & Lodging Association

FAVPrice, SarahMaryland Retailers AssociationRegistered for: Maryland Retailers Alliance; Maryland Retailers Association

FAVNickerson, SherryOld Line Government AffairsRegistered for: Maryland Green Industry Council; Wireless Infrastructure Association; New Venture Fund; Maryland Association of Green Industries, Inc.; Goodwill Industries of the Chesapeake; FEi Systems…

FAVMock, KaylaUFCW 400Registered for: United Food & Commercial Workers Union Local 400

FAVMitchell, KeifferRegistered for: Allan Myers, MD, Inc.; Armis; Bentley Systems; Coach USA Inc; College Board; Findhelp…

FWABogdan, HenryMaryland NonprofitsRegistered for: Maryland Nonprofits