# Maryland SB 0163: Income Tax - Addition Modification for Federal Tax-Exempt Income - Study

Maryland SB 0163, Income Tax - Addition Modification for Federal Tax-Exempt Income - Study, is a 2026 Regular Session Senate bill sponsored by Chris West (Republican); status signed, last action 2026-04-28 (Approved by the Governor - Chapter 315) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/MD-SB0163-2026RS
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland SB 0163
- State: Maryland
- Session: 2026 Regular Session
- Title: Income Tax - Addition Modification for Federal Tax-Exempt Income - Study
- Status: signed
- Chamber: Senate
- Introduced: 2025-10-22
- Last action: 2026-04-28, Approved by the Governor - Chapter 315
- Sponsor: Chris West (Republican)
- Cosponsors: 1
- Subjects: Taxes - Income, Comptroller, Federal Government, Income Tax, International Affairs, Reports, Salaries and Compensation -see also- Overtime; Reimb. Rates, Studies -see also- Commitees & Commissions; Reports
- Touches household money: no
- Roll calls: 3 (217 yes, 0 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Maryland tax study due Dec 2026: benefit, low. The law takes effect July 1, 2026. It requires the Comptroller to study foreign earned income of Maryland residents and report by December 1, 2026. The report goes to the Governor and the General Assembly. The law does not change tax rates, deductions, or credits.

## Sponsors and cosponsors

- Sponsor: Chris West (Republican), Senate
- Cosponsor: Cory V. McCray (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-10 | Senate | Third Reading Passed | pass | 41 | 0 | 3 |
| 2026-04-09 | House | Third Reading Passed | pass | 134 | 0 | 2 |
| 2026-02-17 | Senate | Third Reading Passed | pass | 42 | 0 | 2 |

## Actions (19)

- 2026-04-28: Approved by the Governor - Chapter 315
- 2026-04-10: Passed Enrolled (Senate)
- 2026-04-10: Third Reading Passed (41-0) (Senate)
- 2026-04-10: Senate Concurs House Amendments (Senate)
- 2026-04-09: Third Reading Passed (134-0) (House)
- 2026-04-09: Second Reading Passed with Amendments (House)
- 2026-04-09: Favorable with Amendments {193020/1 Adopted (House)
- 2026-04-09: Favorable with Amendments Report by Ways and Means (House)
- 2026-03-16: Hearing 3/24 at 1:00 p.m. (House)
- 2026-02-18: Referred Ways and Means (House)
- 2026-02-17: Third Reading Passed (42-0) (Senate)
- 2026-02-12: Second Reading Passed with Amendments (Senate)
- 2026-02-12: Favorable with Amendments {703424/1 Adopted (Senate)
- 2026-02-11: Favorable with Amendments Report by Budget and Taxation (Senate)
- 2026-01-19: Hearing 1/28 at 1:00 p.m. (Senate)
- 2026-01-15: Hearing canceled (Senate)
- 2026-01-15: Hearing 1/21 at 10:00 a.m. (Senate)
- 2026-01-14: First Reading Budget and Taxation (Senate)
- 2025-10-22: Pre-filed (Senate)

## Bill text

- Enacted, 2026-04-28: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_315_sb0163e.pdf)
- Enrolled, 2026-04-10: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0163e.pdf)
- Third Reading, 2026-02-12: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0163t.pdf)
- First Reading, 2026-01-14: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0163f.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_315_sb0163e.pdf)
- [Enrolled (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0163e.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0163t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0163f.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)
- [Maryland bills](https://policyrisk.com/states/maryland/bills)
- [Maryland state hub](https://policyrisk.com/states/maryland)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MD-SB0163-2026RS (as of 2026-10-19).