Subject Exemptions | Current
| State | Bill | Summary/Title | Last Action |
|---|---|---|---|
| MD | HB151 | Establishing the Task Force to Study the Implementation of Tax Benefits for Emergency Preparedness Equipment; providing for the composition, chair, and staffing of the Task Force; requiring the Task Force to study and make recommendations regarding w... [Detail][Text] | 2013-05-16 Vetoed by the Governor (Duplicative) |
| MD | SB202 | Exempting from the recordation tax and the State transfer tax the transfer of real property between a parent business entity and its wholly owned subsidiary or between subsidiaries wholly owned by the same parent business entity under specified circu... [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 452 |
| MD | HB232 | Providing that the sales and use tax does not apply to a sale by specified parent-teacher organizations or other organizations within an elementary or secondary school in the State or within a school system in the State; etc. [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 609 |
| MD | HB335 | Altering the definition of "economic development project" used for specified provisions of law relating to payment in lieu of taxes agreements in Baltimore City to remove the requirement that the project must be located in a specified urban renewal a... [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 574 |
| MD | HB372 | Exempting from the recordation tax and the State transfer tax the transfer of real property between a parent business entity and its wholly owned subsidiary or between subsidiaries wholly owned by the same parent business entity under specified circu... [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 453 |
| MD | SB506 | Authorizing the governing body of Washington County to enter into an agreement with the owner of a technology-related business for payment in lieu of the county personal property tax; requiring that a payment in lieu of taxes agreement include specif... [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 488 |
| MD | HB551 | Authorizing the governing body of Washington County to enter into an agreement with the owner of a technology-related business for payment in lieu of the county personal property tax; requiring that a payment in lieu of taxes agreement include specif... [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 489 |
| MD | SB639 | Allowing an individual a subtraction modification under the Maryland income tax for payments received by a claimant for noneconomic damages as a result of specified claims of unlawful discrimination, other than amounts received for lost pay or puniti... [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 513 |
| MD | SB631 | Providing an exemption from hotel rental taxes and transient occupancy taxes imposed by specified counties for the sale of a right to occupy a room or lodgings as a transient guest at specified facilities or campuses; etc. [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 510 |
| MD | SB658 | Providing that, for purposes of calculating Maryland estate tax, the surviving spouse of a decedent shall include any individual to whom, at the time of the decedent's death, the decedent was lawfully married under State law; providing an income tax ... [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 517 |
| MD | SB774 | Providing a subtraction modification under the Maryland income tax in the amount of $3,500 for qualifying members of the Maryland Civil Air Patrol, subject to specified conditions; providing for a delayed effective date; etc. [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 546 |
| MD | HB1031 | Providing that, for purposes of calculating Maryland estate tax, the surviving spouse of a decedent shall include any individual to whom, at the time of the decedent's death, the decedent was lawfully married under State law; providing an income tax ... [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 518 |
| MD | SB900 | Altering the definition of "economic development project" used for specified provisions of law relating to payment in lieu of taxes agreements in Baltimore City to remove the requirement that the project must be located in a specified urban renewal a... [Detail][Text] | 2013-05-16 Approved by the Governor - Chapter 573 |
| MD | SB69 | Increasing the exemptions from the tobacco tax for cigarettes and other tobacco products brought into the State by specified consumers; establishing mandatory fines for first and subsequent violations; and altering the penalties for first and subsequ... [Detail][Text] | 2013-05-02 Approved by the Governor - Chapter 174 |
| MD | HB408 | Providing a subtraction modification under the Maryland individual and corporate income tax for specified expenses incurred to buy and install enhanced agricultural management equipment under specified circumstances; defining "enhanced agricultural m... [Detail][Text] | 2013-05-02 Approved by the Governor - Chapter 258 |
| MD | SB404 | Providing a subtraction modification under the Maryland individual and corporate income tax for specified expenses incurred to buy and install enhanced agricultural management equipment under specified circumstances; defining "enhanced agricultural m... [Detail][Text] | 2013-05-02 Approved by the Governor - Chapter 257 |
| MD | SB436 | Exempting specified indemnity mortgage transactions from the recordation tax; making indemnity mortgage transactions subject to recordation tax after a specified date; authorizing a specified calculation or allocation of recordation tax on indemnity ... [Detail][Text] | 2013-05-02 Approved by the Governor - Chapter 267 |
| MD | HB1209 | Exempting specified indemnity mortgage transactions from the recordation tax; making indemnity mortgage transactions subject to recordation tax after a specified date; authorizing a specified calculation or allocation of recordation tax on indemnity ... [Detail][Text] | 2013-05-02 Approved by the Governor - Chapter 268 |
| MD | HB706 | Expanding the purpose and authorized uses of the Reforestation Fund to include tree planting on private land and financing the prevention of and response to forest health emergencies; defining the term "no net loss of forest"; altering the range of a... [Detail][Text] | 2013-05-02 Approved by the Governor - Chapter 384 |
| MD | HB1513 | Providing that specified out-of-state businesses and out-of-state employees do not have a presence in the State that subjects the businesses or employees to specified licensing or registration requirements, income taxes, unemployment insurance contri... [Detail][Text] | 2013-05-02 Approved by the Governor - Chapter 420 |
| MD | HB472 | Adding a new article to the Annotated Code of Maryland, to be designated and known as the "Local Government Article", to revise, restate, and recodify the laws of the State relating to local governments; etc. [Detail][Text] | 2013-04-09 Approved by the Governor - Chapter 119 |
| MD | HB636 | Authorizing the County Councils of Montgomery County and Prince George's County to grant an exemption from a system development charge imposed by the Washington Suburban Sanitary Commission for specified properties owned by entities that are exempt f... [Detail][Text] | 2013-04-09 Approved by the Governor - Chapter 124 |
| MD | HB508 | Providing an exemption from a specified stormwater remediation fee for property specifically covered by a specified permit held by the State or a unit of State government unless being charged a fee is mutually agreed on by the State or unit of State ... [Detail][Text] | 2013-04-08 Third Reading Passed with Amendments (34-13) |
| MD | HB1007 | Authorizing the creation of a State Debt not to exceed $150,000, the proceeds to be used as a grant to the Mayor and City Council of the City of Gaithersburg for the planning, design, construction, repair, renovation, reconstruction, and capital equi... [Detail][Text] | 2013-04-08 Unfavorable Report by Appropriations |
| MD | HB1169 | Allowing an individual a subtraction modification under the Maryland income tax for payments received by a claimant for noneconomic damages as a result of specified claims of unlawful discrimination, other than amounts received for lost pay or puniti... [Detail][Text] | 2013-04-08 |
| MD | HB1004 | Providing a subtraction modification under the Maryland income tax in the amount of $3,500 for qualifying members of the Maryland Civil Air Patrol, subject to specified conditions; providing for a delayed effective date; etc. [Detail][Text] | 2013-04-05 |
| MD | HB123 | Allowing an individual a subtraction modification under the Maryland income tax for income from the cancellation of consumer credit card debt unless the individual's federal adjusted gross income exceeds $50,000 for an individual or $80,000 for a mar... [Detail][Text] | 2013-04-04 |
| MD | HB412 | Providing an exemption from the vessel excise tax for the purchase of a vessel by a commercial enterprise if the use of the vessel will require the payment of at least 50% of the value of the exemption in admissions and amusement tax; requiring the D... [Detail][Text] | 2013-04-04 |
| MD | HB743 | Altering the calculation of the maximum subtraction modification allowed under the Maryland income tax for specified retirement income under specified circumstances; including income from specified rollover individual retirement accounts in the subtr... [Detail][Text] | 2013-04-04 |
| MD | SB1037 | Providing that specified out-of-state businesses and out-of-state employees do not have a presence in the State that subjects the businesses or employees to specified licensing or registration requirements, income taxes, unemployment insurance contri... [Detail][Text] | 2013-04-04 |
| MD | HB1302 | Establishing the Commission on Tax Policy, Reform, and Fairness; specifying the membership of the Commission; providing for the appointment of a Senate cochair and House cochair of the Commission; providing for the staffing of the Commission; prohibi... [Detail][Text] | 2013-04-04 |
| MD | HB87 | Allowing a subtraction modification under the Maryland income tax for specified income of specified individuals from the discharge of student loan debt under specified circumstances; requiring an individual to submit specified documentation to qualif... [Detail][Text] | 2013-04-03 |
| MD | SB103 | Altering the subtraction modification under the State income tax from $5,000 to $10,000 of military retirement income received for retirees at least 65 years old on the last day of the taxable year; and applying the Act to taxable years beginning aft... [Detail][Text] | 2013-04-01 |
| MD | SB119 | Increasing the amount of a property tax exemption for dwelling houses owned by specified blind individuals or surviving spouses of blind individuals from $15,000 of the assessed value of the dwelling to $30,000; etc. [Detail][Text] | 2013-03-28 |
| MD | HB1374 | Altering the definition of gross receipts to exempt from the public service company franchise tax specified revenue that a public service company collects to offset local government taxes imposed based on electricity or natural gas delivered to resid... [Detail][Text] | 2013-03-28 Hearing 3/28 at 1:00 p.m. (Ways and Means) |
| MD | SB22 | Exempting from the sales and use tax the sale of home wheelchair lifts and stairlifts; etc. [Detail][Text] | 2013-03-26 |
| MD | HB1395 | Authorizing the governing body of Harford County to impose a hotel rental tax of 6% within a specified area; requiring a hotel located in Harford County to collect the tax and to file a tax return and pay taxes collected on or before a specified date... [Detail][Text] | 2013-03-25 Recommitted to Ways and Means (Delegate Hixson) |
| MD | HB1453 | Repealing specified criminal violations for the use, possession, and sale of marijuana; establishing specified exemptions from prosecution for specified persons for using, obtaining, purchasing, transporting, or possessing marijuana in specified circ... [Detail][Text] | 2013-03-19 |
| MD | HB721 | Exempting specified leased vehicles from the excise tax imposed on the issuance of a certificate of title. [Detail][Text] | 2013-03-13 Unfavorable Report by Ways and Means Withdrawn |
| MD | SB714 | Allowing a subtraction modification under the Maryland income tax for specified income of specified individuals from the discharge of student loan debt; providing that the amount of the subtraction modification may not exceed a specified amount for s... [Detail][Text] | 2013-03-13 |
| MD | SB704 | Designating specified periods each year to be tax-free periods during which an exemption from the sales and use tax is provided for the sale of specified textbooks purchased by full-time or part-time students enrolled at specified higher education in... [Detail][Text] | 2013-03-13 |
| MD | HB203 | Requiring the Secretary of Business and Economic Development to designate an arts, business, and cultural district in a specified area of Baltimore City; providing for the purpose of the arts, business, and cultural district; and authorizing specifie... [Detail][Text] | 2013-03-12 Unfavorable Report by Economic Matters |
| MD | HB440 | Increasing the maximum amount allowed as a subtraction modification under the State income tax for specified retirement income of an individual who is at least 70 years old or who is totally disabled; reducing the maximum amount of retirement income ... [Detail][Text] | 2013-03-12 |
| MD | HB439 | Altering the subtraction modification under the Maryland income tax for military retirement income to increase, over a specified period of time, the amount of income that is allowed to be subtracted; etc. [Detail][Text] | 2013-03-12 |
| MD | HB422 | Allowing a subtraction modification of up to $8,000 under the State income tax for retirement income from an individual retirement account or annuity under § 408 of the Internal Revenue Code or a Roth individual retirement account under § 408A of t... [Detail][Text] | 2013-03-12 |
| MD | HB503 | Increasing the maximum amount for a subtraction modification under the State income tax for military retirement income from $5,000 to $10,000 of military retirement income received; and applying the Act to taxable years beginning after December 31, 2... [Detail][Text] | 2013-03-12 |
| MD | HB666 | Altering a specified sales and use tax exemption to include any school supply with a taxable price of $100 or less during a designated sales tax-free period for back-to-school shopping, subject to specified limitations; etc. [Detail][Text] | 2013-03-12 |
| MD | SB994 | Repealing an exemption from the inheritance tax for specified property that passes from a decedent to or for the use of a domestic partner of a decedent under specified circumstances; repealing an exemption from recordation tax and State and county t... [Detail][Text] | 2013-03-11 Unfavorable Report by Budget and Taxation Withdrawn |
| MD | HB1162 | Imposing a surcharge on retail sales or use of tangible personal property if the taxable price of specified items exceeds specified amounts; exempting specified sales from the surcharge; providing for the amount of the surcharge based on the taxable ... [Detail][Text] | 2013-03-08 |
| MD | HB1002 | Including income from specified retirement plans within a subtraction modification allowed under the Maryland income tax for retired individuals who are at least 65 years old or who are disabled or whose spouse is disabled; applying the Act to taxabl... [Detail][Text] | 2013-03-08 |
