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Bill > HB472


MD HB472

MD HB472
Income Tax - Theatrical Production Tax Credit - Alterations and Sunset Extension


summary

Introduced
01/23/2026
In Committee
04/01/2026
Crossed Over
03/23/2026
Passed
04/03/2026
Dead

Introduced Session

2026 Regular Session

Bill 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 $2,000,00 in the aggregate for a single theatrical production; and extending the termination date of the credit to June 30, 2032; etc.

AI Summary

This bill extends the termination date for a state income tax credit available to qualified theatrical production entities for costs associated with theatrical productions in the state, effectively doubling the program's duration from five to ten years and pushing its expiration from June 30, 2027, to June 30, 2032. The bill also clarifies that any unused credit amounts from a fiscal year, up to a maximum of $20,000,000 in total carried forward, can be carried over to subsequent years, while maintaining the annual cap of $5,000,000 in total credit certificates issued by the Secretary of Commerce, who is defined as the head of the Department of Commerce, and a limit of $2,000,000 in credits for any single theatrical production.

Committee Categories

Budget and Finance

Sponsors (16)

Last Action

Returned Passed (on 04/03/2026)

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