# Maryland HB 0472: Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension

Maryland HB 0472, Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension, is a 2026 Regular Session House bill sponsored by Jessica Feldmark (Democratic); status signed, last action 2026-04-14 (Approved by the Governor - Chapter 18); PRIA reads it as touching household money (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/MD-HB0472-2026RS
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland HB 0472
- State: Maryland
- Session: 2026 Regular Session
- Title: Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension
- Status: signed
- Chamber: House
- Introduced: 2026-01-23
- Last action: 2026-04-14, Approved by the Governor - Chapter 18
- Sponsor: Jessica Feldmark (Democratic)
- Cosponsors: 15
- Subjects: Taxes - Income, Art, Music, and Cultural Affairs -see also- EthAff; Mus; etc, Commerce, Department of, Income Tax, Sunset, Tax Credits, Theaters
- Touches household money: yes
- Roll calls: 2 (163 yes, 15 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Theater credit extended with carryover: benefit, high. Maryland offers a refundable income tax credit for qualified theatrical productions performed in the State. The Secretary of Commerce issues a tax credit certificate that sets your credit amount. If less than $5 million in credits are issued in a year, the unused room carries forward, up to $20 mil…
- Tighter caps on theater tax credits: cost, high. Starting July 1, 2026, the Secretary cannot issue more than $5 million in credit certificates statewide each fiscal year. Any single production cannot receive more than $2 million in total credits. These caps apply to productions performed in Maryland. The caps end June 30, 2032.

## Sponsors and cosponsors

- Sponsor: Jessica Feldmark (Democratic), House
- Cosponsor: Gabriel Acevero (Democratic), House
- Cosponsor: Nick Allen (Democratic), House
- Cosponsor: Regina T. Boyce (Democratic), House
- Cosponsor: Derrick Coley (Democratic), House
- Cosponsor: Terri L. Hill (Democratic), House
- Cosponsor: Julian Ivey (Democratic), House
- Cosponsor: Mary A. Lehman (Democratic), House
- Cosponsor: Robbyn Lewis (Democratic), House
- Cosponsor: Kim Ross (Democratic), House
- Cosponsor: Jared Solomon (Democratic), House
- Cosponsor: Jen Terrasa (Democratic), House
- Cosponsor: Karen Toles (Democratic), House
- Cosponsor: Chris Tomlinson (Republican), House
- Cosponsor: Courtney Watson (Democratic), House
- Cosponsor: Natalie Ziegler (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-03 | Senate | Third Reading Passed | pass | 42 | 1 | 2 |
| 2026-03-23 | House | Third Reading Passed | pass | 121 | 14 | 3 |

## Actions (14)

- 2026-04-14: Approved by the Governor - Chapter 18
- 2026-04-03: Returned Passed (House)
- 2026-04-03: Third Reading Passed (42-1) (Senate)
- 2026-04-01: Second Reading Passed (Senate)
- 2026-04-01: Favorable Adopted (Senate)
- 2026-04-01: Favorable Report by Budget and Taxation (Senate)
- 2026-03-25: Hearing 3/31 at 1:00 p.m. (Senate)
- 2026-03-23: Referred Budget and Taxation (Senate)
- 2026-03-23: Third Reading Passed (121-14) (House)
- 2026-03-21: Second Reading Passed with Amendments (House)
- 2026-03-21: Favorable with Amendments {973425/1 Adopted (House)
- 2026-03-21: Favorable with Amendments Report by Ways and Means (House)
- 2026-01-23: Hearing 2/12 at 1:00 p.m. (House)
- 2026-01-23: First Reading Ways and Means (House)

## Bill text

- Enacted, 2026-04-14: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_18_hb0472t.pdf)
- Third Reading, 2026-03-21: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0472t.pdf)
- First Reading, 2026-01-23: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0472f.pdf)

## Related bills

- SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - Authorization (became law)
- SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishment (became law)
- SB 0244: Code Revision - Health - Maryland Medical Assistance Program (became law)
- SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) (became law)
- SB 0016: Child Support - Earnings Withholdings Limits (became law)
- HB 0529: Code Revision - Health - Maryland Medical Assistance Program (became law)

## Sources
- [Enacted (PDF)](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_18_hb0472t.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0472t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0472f.pdf)

## Related
- [SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - A…](https://policyrisk.com/state-bill/MD-SB0496-2026RS)
- [SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishm…](https://policyrisk.com/state-bill/MD-SB0366-2026RS)
- [SB 0244: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-SB0244-2026RS)
- [SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-…](https://policyrisk.com/state-bill/MD-SB0148-2026RS)
- [SB 0016: Child Support - Earnings Withholdings Limits](https://policyrisk.com/state-bill/MD-SB0016-2026RS)
- [HB 0529: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-HB0529-2026RS)
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- [Maryland state hub](https://policyrisk.com/states/maryland)
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Source: PRIA, https://policyrisk.com/state-bill/MD-HB0472-2026RS (as of 2026-10-11).