Maryland Subject | Exemptions

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MDSB7PassRequiring the Secretary of Agriculture to classify certain plants as a tier 1 or tier 2 invasive plant; requiring the Department of Natural Resources to create, maintain, and publish on its website a list of plant species native to the State; requiri...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 552
MDHB15PassRequiring the Secretary of Agriculture to classify certain plants as a tier 1 or tier 2 invasive plant; requiring the Department of Natural Resources to create, maintain, and publish on its website a list of plant species native to the State; requiri...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 551
MDSB340PassAuthorizing the Board of License Commissioners for Queen Anne's County to exempt up to four licenses held on behalf of corporations or limited liability companies from certain ownership requirements; and prohibiting the Board from granting an exempti...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 774
MDHB795PassExempting governments from the tax on gross receipts from the short-term lease or rental of heavy equipment property; and repealing a requirement that a person with gross receipts subject to tax to report certain information to the county or municipa...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 634
MDSB724PassExempting governments from the tax on gross receipts from the short-term lease or rental of heavy equipment property; and repealing a requirement that a person with gross receipts subject to tax to report certain information to the county or municipa...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 635
MDSB860PassExempting certain community solar energy generating systems from personal property taxes; requiring the Department of Assessments and Taxation to assess certain land used by a community solar energy generating system in a certain manner; requiring th...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 659
MDHB1039PassExempting certain community solar energy generating systems from personal property taxes; requiring the Department of Assessments and Taxation to assess certain land used by a community solar energy generating system in a certain manner; requiring th...
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2022-05-29
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 658
MDHB172VetoAllowing a subtraction modification under the Maryland income tax for certain union dues paid during the taxable year; and applying the Act to all taxable years beginning after December 31, 2021.
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2022-05-27
Vetoed by the Governor (Policy)
MDHB76PassExempting certain community solar energy generating systems from personal property taxes; prohibiting the supervisor of a county or a municipal corporation from accepting applications for the exemption after December 31, 2024; and requiring the Depar...
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2022-05-16
Approved by the Governor - Chapter 415
MDHB993PassEstablishing the Child Care Capital Support Revolving Loan Fund as a special, nonlapsing fund to provide no-interest loans for capital expenses related to a child care facility to child care providers who participate in the Child Care Scholarship Pro...
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2022-05-16
Approved by the Governor - Chapter 466
MDSB438PassEstablishing the Baltimore City Young Readers Program within the Division of Children and Youth of the Governor's Office of Crime Prevention, Youth, and Victim Services to mail free, high-quality books to certain children; establishing the Young Read...
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2022-05-16
Approved by the Governor - Chapter 447
MDHB186PassAuthorizing a subtraction modification under the Maryland income tax for up to $100,000 of income received during a taxable year by an individual who is at least 100 years old; and applying the Act to all taxable years beginning after December 31, 20...
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2022-05-12
Approved by the Governor - Chapter 291
MDHB268PassAltering eligibility for exemptions from the personal property tax for personal property of a home business or personal property with a total original cost below $20,000; and prohibiting the State Department of Assessments and Taxation from collectin...
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2022-05-12
Approved by the Governor - Chapter 327
MDSB274PassAltering eligibility for exemptions from the personal property tax for personal property of a home business or personal property with a total original cost of less than $20,000; and prohibiting the State Department of Assessments and Taxation from c...
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2022-05-12
Approved by the Governor - Chapter 328
MDSB929PassProhibiting the application of the admissions and amusement tax to proceeds from sports wagering.
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2022-05-12
Approved by the Governor - Chapter 255
MDSB168PassRepealing the exemption for certain health care providers or agents from the requirement to provide individuals receiving vaccinations with certain documents, notify the individuals or the parent or guardian of a minor of a certain right, and report ...
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2022-04-21
Approved by the Governor - Chapter 220
MDHB809PassAuthorizing an individual to submit, and requiring the State Department of Assessments and Taxation to accept, an application for a property tax exemption for a specific dwelling house that the individual intends to purchase before the individual pur...
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2022-04-21
Approved by the Governor - Chapter 195
MDSB975PassAuthorizing an individual to submit, and requiring the State Department of Assessments and Taxation to accept, an application for a property tax exemption for a specific dwelling house that the individual intends to purchase before the individual pur...
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2022-04-21
Approved by the Governor - Chapter 196
MDSB109PassExempting a vehicle owned by a member of the military on active duty or who returns to the State from active duty from the vehicle excise tax under certain circumstances.
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2022-04-12
Approved by the Governor - Chapter 70
MDHB497PassExempting a vehicle owned by a member of the military on active duty or who returns to the State from active duty from the vehicle excise tax under certain circumstances.
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2022-04-12
Approved by the Governor - Chapter 71
MDSB539PassProviding that certain taxes or assessments imposed by Anne Arundel County in certain special taxing districts do not apply to certain property that is exempt from taxation; and applying the Act to all taxable years beginning after June 30, 2022.
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2022-04-12
Approved by the Governor - Chapter 98
MDHB635PassProviding that certain taxes or assessments imposed by Anne Arundel County in certain special taxing districts do not apply to certain property that is exempt from taxation; and applying the Act to all taxable years beginning after June 30, 2022.
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2022-04-12
Approved by the Governor - Chapter 99
MDSB541PassAddressing infrastructure, capacity, and accessibility needs within the Maryland Park Service and State parks, including establishing systems and processes for surveying infrastructure and critical maintenance needs, increasing the number of Maryland...
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2022-04-09
Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 39
MDHB837PassRequiring the Natalie M. LaPrade Medical Cannabis Commission, in consultation with certain stakeholders, to conduct a baseline study of cannabis use in the State by March 1, 2023; altering certain provisions relating to penalties, charging procedures...
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2022-04-09
Enacted under Article II, Section 17(b) of the Maryland Constitution - Chapter 26
MDSB491Intro

Sine Die
Prohibiting the county tax rate and municipal tax rate applicable to business personal property from exceeding $2 for each $100 of assessment; exempting business personal property from the property tax imposed by a county or municipal corporation, su...
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2022-04-08
Withdrawn by Sponsor
MDHB1104Intro

Sine Die
Requiring the Department of Housing and Community Development to reserve 2.5% of community development block grant funds awarded to the State for nonentitlement areas for award to affordable housing land trusts in the nonentitlement areas; establishi...
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2022-04-07
Referred to interim study by Ways and Means
MDHB288PassExempting the sale of baby bottles, baby bottle nipples, and infant car seats from the sales and use tax.
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2022-04-01
Approved by the Governor - Chapter 9
MDHB282PassExempting the sale of diapers, diaper rash cream, and baby wipes from the sales and use tax.
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2022-04-01
Approved by the Governor - Chapter 8
MDSB316PassExempting the sale of diapers, diaper rash cream, baby wipes, baby bottles, baby bottle nipples, and infant car seats from the sales and use tax.
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2022-04-01
Approved by the Governor - Chapter 7
MDHB364PassExempting the sale of certain thermometers, pulse oximeters, blood pressure monitors, and respirators from the sales and use tax.
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2022-04-01
Approved by the Governor - Chapter 12
MDSB405PassAllowing a subtraction modification under the Maryland income tax for individuals who are at least 55 years of age for certain retirement income attributable to the individual's employment as a public safety employee; providing that retirement income...
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2022-04-01
Approved by the Governor - Chapter 4
MDSB488PassExempting the sale of certain thermometers, pulse oximeters, blood pressure monitors, respirators, and diabetic care products from the sales and use tax.
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2022-04-01
Approved by the Governor - Chapter 14
MDHB492PassExempting the sale of oral hygiene products from the sales and use tax.
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2022-04-01
Approved by the Governor - Chapter 11
MDHB555Engross

Sine Die
Authorizing the Board of License Commissioners for Queen Anne's County to exempt up to four licenses held on behalf of corporations or limited liability companies from certain ownership requirements; and prohibiting the Board from granting an exempti...
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2022-04-01
Favorable Report by Education, Health, and Environmental Affairs
MDSB571PassExempting the sale of oral hygiene products from the sales and use tax.
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2022-04-01
Approved by the Governor - Chapter 10
MDHB1151PassExempting certain diabetic care products from the sales and use tax.
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2022-04-01
Approved by the Governor - Chapter 13
MDHB1468PassAllowing a subtraction modification under the Maryland income tax for individuals who are at least 55 years old for the first $15,000 of income from a certain employee retirement system that is attributable to the individual's employment as a public ...
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2022-04-01
Approved by the Governor - Chapter 3
MDSB833Engross

Sine Die
Requiring the Natalie M. LaPrade Medical Cannabis Commission to conduct a baseline study of cannabis use in the State; establishing the Cannabis Business Assistance Fund in the Department of Commerce to provide assistance to small, minority, and wome...
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2022-04-01
To House Rules and Executive Nominations Committee
MDSB122Engross

Sine Die
Increasing, from $7,000 to $10,000, the amount of a subtraction modification under the Maryland income tax for certain qualifying volunteer fire, rescue, and emergency medical services members for a taxable year beginning after December 31, 2022.
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2022-03-29
To House Rules and Executive Nominations Committee
MDSB137Engross

Sine Die
Altering a subtraction modification under the Maryland income tax for the first $5,000 of income earned by certain law enforcement officers to include State law enforcement officers who reside in a political subdivision in which the crime rate exceed...
[Detail][Text][Discuss]
2022-03-29
To House Rules and Executive Nominations Committee
MDSB130Engross

Sine Die
Increasing from $15,000 to $20,000 the amount of certain subtraction modifications under the Maryland income tax for individuals who are at least 55 years of age for certain retirement income received as a result of the individual's military service ...
[Detail][Text][Discuss]
2022-03-29
To House Rules and Executive Nominations Committee
MDSB117Engross

Sine Die
Increasing, from $5,000 to $7,000 for a taxable year beginning after December 31, 2021, but before January 1, 2023, and to $10,000 for a taxable year beginning after December 31, 2022, a subtraction modification under the Maryland income tax for an i...
[Detail][Text][Discuss]
2022-03-29
To House Rules and Executive Nominations Committee
MDSB264Engross

Sine Die
Exempting from personal property taxes a community solar energy generating system that provides at least 50% of the energy it produces to low- or moderate-income customers at a cost that is at least 20% less than the amount charged by the electric co...
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2022-03-29
To House Ways and Means Committee
MDSB760Engross

Sine Die
Providing that real property owned by a religious group or organization that is leased to a third party does not qualify for a certain property tax exemption, and if only part of the real property is leased to a third party, only that part so leased ...
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2022-03-24
To House Rules and Executive Nominations Committee
MDSB240Engross

Sine Die
Altering the items eligible for certain sales and use tax exemptions during certain sales and use tax exemption periods.
[Detail][Text][Discuss]
2022-03-23
To House Rules and Executive Nominations Committee
MDSB251Engross

Sine Die
Authorizing a subtraction modification under the Maryland income tax for the first $100,000 of income received during a taxable year by an individual who is at least 100 years old; and applying the Act to taxable years beginning after December 31, 20...
[Detail][Text][Discuss]
2022-03-19
To House Ways and Means Committee
MDSB561Engross

Sine Die
Allowing a subtraction modification under the State income tax for income from a qualified transfer of stock or membership interest of a Maryland corporation or limited liability company to certain employee ownership entities; limiting the amount of ...
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2022-03-18
To House Ways and Means Committee
MDSB1010PassProviding that, for the 30-day period beginning on the effective date of the Act, certain motor fuel taxes that would otherwise be imposed do not apply; requiring the Comptroller to pay a refund advance of motor fuel tax to qualifying retailers under...
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2022-03-18
Approved by the Governor - Chapter 2
MDHB1486PassProviding that, for the 30-day period beginning on the effective date of the Act, certain motor fuel taxes that would otherwise be imposed do not apply; requiring the Comptroller to pay a refund advance of motor fuel tax to qualifying retailers under...
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2022-03-18
Approved by the Governor - Chapter 1
MDHB322Engross

Sine Die
Exempting up to $500 in certain accounts of a judgment debtor from execution on the judgment without an election by the debtor to exempt the money; establishing a $6,000 limit on the cumulative value of property and cash that may be exempted; requiri...
[Detail][Text][Discuss]
2022-03-15
To Senate Judicial Proceedings Committee
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