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2026 Regular Session

SB826

Income Tax – Angel Investor Tax Credit for Investments in Emergent Technology

Allowing a credit against the State income tax for 25% of an investment made in qualified Maryland companies up $1,000,000; providing that investments in companies engaging in certain emergent technology may qualify for the tax credit subject to certain requirements; providing that a qualified investor shall make an investment in a qualified Maryland company within a certain amount of time after the Department issues an initial tax credit certificate; etc.

Legislative progress

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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.

Introduced in Senate February 6, 2026

Committee referrals

Instrument history

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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.

  1. Senate Hearing 3/04 at 1:00 p.m.
  2. Senate First Reading Budget and Taxation
Source provenance