The Maryland legislature adjourned the current session on Monday of this week, but not before passing Governor Larry Hogan’s sick leave tax credit program. Governor Hogan vetoed Maryland Healthy Working Families Act (mandated sick leave) passed at the end of last session, but his veto was quickly overridden by the democrat-dominated legislature at the beginning of this session. The law, which became effective on February 11 of this year, requires businesses with 15 or more employees to offer up to 5 days of paid sick leave, while those with fewer than 15 must provide 5 unpaid sick days. Under the tax credit program, which Hogan is expected to sign, $5 Million is allocated to provide relief to small businesses (14 or fewer employees) up to $500 per qualified employee. Hogan had asked for $100 million for the tax credit program. The 2018 session ended without the legislature raising the state minimum wage, despite intense lobbying by SEIU and the Fight for $15. On the flip side of the ledger, among bills that the Governor is letting become law without his signature is one that lowers the threshold for estate taxes in Maryland to $5 million, less than half the new federal threshold of $11.4 million.