# Maryland SB 0826: Income Tax – Angel Investor Tax Credit for Investments in Emergent Technology

Maryland SB 0826, Income Tax – Angel Investor Tax Credit for Investments in Emergent Technology, is a 2026 Regular Session Senate bill sponsored by Katie Fry Hester (Democratic); status failed, last action 2026-02-13 (Hearing 3/04 at 1:00 p.m.) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/MD-SB0826-2026RS
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland SB 0826
- State: Maryland
- Session: 2026 Regular Session
- Title: Income Tax – Angel Investor Tax Credit for Investments in Emergent Technology
- Status: failed
- Chamber: Senate
- Introduced: 2026-02-06
- Last action: 2026-02-13, Hearing 3/04 at 1:00 p.m.
- Sponsor: Katie Fry Hester (Democratic)
- Cosponsors: 0
- Subjects: Taxes - Income, Appeals -see also- Judicial Review, Appropriations, Artificial Intelligence -see also- Biometrics, Assessments -see also- Property Tax, Awareness and Outreach, Budgets -see also- Capital Budgets, Certifications, Commerce and Business -see also- ElectrComm; ForeignTr; etc., Commerce, Department of, Comptroller, Cybersecurity, Evidence, Fraud -see also- Forgery, Goods and Services -see also- Retail Sales; TermnSvc; TrfGds, Governor, Income Tax, Interest, Intergovernmental Cooperation -see also- AdmAgn; Cmts; etc., Investments -see also- Securities, Limited Liability Companies, Notices, Plans and Proposals, Records -see also- Land Records; Vital Records, Reports, Residency -see also- Immigrants and Citizenship, Revenue and Taxes -see also- (specific tax), Rules and Regulations, Small Business, Standards and Best Practices, Sunset, Tax Credits, Tax Returns, Technology -see also- AeroT; BioT; EnergyT; InfoT; MedT; etc, Time, Waivers, Work, Labor, and Employment -see also- JobTrn; Leave; etc.
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Katie Fry Hester (Democratic), Senate

## Actions (2)

- 2026-02-13: Hearing 3/04 at 1:00 p.m. (Senate)
- 2026-02-06: First Reading Budget and Taxation (Senate)

## Bill text

- First Reading, 2026-02-06: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0826f.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
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0826f.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)
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Source: PRIA, https://policyrisk.com/state-bill/MD-SB0826-2026RS (as of 2026-10-12).