Maryland Subject | Exemptions

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MDHB10PassIncreasing, from $7,500 to $10,000, the amount of a subtraction modification under the Maryland income tax for certain expenses paid or incurred by an individual that are attributable to the individual's donation of an organ; altering the definition ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 498
MDSB48PassIncreasing, from $7,500 to $10,000, the amount of a subtraction modification under the Maryland income tax for certain expenses paid or incurred by an individual that are attributable to the individual's donation of an organ; altering the definition ...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 499
MDSB269PassRequiring the State, a county, or a municipal corporation to pay a certain refund to a disabled active duty service member, disabled veteran, or surviving spouse under certain circumstances; requiring the State, a county, or a municipal corporation t...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 727
MDHB528PassRepealing the authority of the County Commissioners of St. Mary's County to impose a development impact fee to finance the cost of certain facilities required to accommodate new construction or development; authorizing the county commissioners to imp...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 589
MDHB571PassAuthorizing the governing body of Montgomery County to authorize, by law, for taxable years beginning on or after July 1, 2018, and under certain circumstances, an abatement of any overdue property tax on dwelling houses owned by disabled active duty...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 367
MDSB360PassEstablishing the Notary Public Fund as a special, nonlapsing fund; specifying that the purpose of the Fund is to provide funding to support the Secretary of State in the implementation, regulation, and enforcement of certain actions; requiring the Se...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 649
MDSB472PassUpdating certain provisions of law regarding Baltimore City alcoholic beverages districts to refer to the Legislative Districting Plan of 2012 rather than the corresponding plan of 2002; requiring the Board of License Commissioners for Baltimore City...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 667
MDHB815PassClarifying that certain provisions of law concerning the method of calculating a certain reduction in the State agricultural land transfer tax apply to a transfer under a contract of sale dated on or after July 1, 2019; clarifying that a certain exem...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 609
MDHB977PassRenaming the Public Safety Surcharge in Prince George's County imposed for certain residential construction to be the Public Safety and Behavioral Health Surcharge; and providing for an exemption to the public safety and behavioral health surcharge.
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 567
MDHB1086PassRequiring a unit of State government that administers a tax credit authorized after July 1, 2021, to report to the Senate Budget and Taxation Committee and the House Committee on Ways and Means on measures that the unit has taken to implement the cre...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 575
MDHB1178PassAllowing a subtraction modification under the Maryland income tax for contributions to a certain first-time homebuyer savings account during a taxable year and certain earnings on the account; providing that an account holder may claim the subtractio...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 512
MDHB1173PassAuthorizing and empowering the County Commissioners of Calvert County, from time to time, to borrow not more than $26,453,345 to finance the construction, improvement, or development of certain public buildings, roads, and facilities in Calvert Count...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 729
MDSB787PassExempting, from a certain tax on annual gross revenues derived from digital advertising services in the State, advertisement services on digital interfaces owned or operated by or operated on behalf of a broadcast entity and news media entity; prohib...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 669
MDHB1311PassRequiring the State, a county, or a municipal corporation to pay a certain refund to a disabled active duty service member, disabled veteran, or surviving spouse under certain circumstances; requiring the State, a county, or a municipal corporation t...
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 726
MDHB457PassRepealing a certain termination provision for the purpose of continuing the exclusion of the Maryland Automobile Insurance Fund from the list of insurance companies and other persons that are subject to a certain premium tax.
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 468
MDSB149PassRepealing a certain termination provision for the purpose of continuing the exclusion of the Maryland Automobile Insurance Fund from the list of insurance companies and other persons that are subject to a certain premium tax.
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2021-05-30
Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 469
MDSB294PassProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain federal facilities redevelopment area in Cecil County under certain circumstances; requiring a buyer claiming ...
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2021-05-18
Approved by the Governor - Chapter 282
MDHB582PassProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased for use in a certain federal facilities redevelopment area in Cecil County under certain circumstances; requiring a buyer claiming ...
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2021-05-18
Approved by the Governor - Chapter 281
MDHB711PassAllowing a subtraction under the Maryland income tax for up to $1,000 of donations of certain disposable diapers, certain hygiene products, and certain monetary gifts made by a taxpayer during the taxable year to certain qualified charitable entities...
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2021-05-18
Approved by the Governor - Chapter 221
MDSB622PassAllowing a subtraction under the Maryland income tax for up to $1,000 of donations of certain disposable diapers, certain hygiene products, and certain monetary gifts made by a taxpayer during the taxable year to certain qualified charitable entities...
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2021-05-18
Approved by the Governor - Chapter 222
MDSB904Engross

Sine Die
Requiring the Comptroller, in consultation with the Maryland Higher Education Commission, to conduct a certain study on designating certain periods each year to be tax-free periods during which an exemption from the sales and use tax is provided for ...
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2021-04-09
To House Rules and Executive Nominations Committee
MDSB721Engross

Sine Die
Providing that the Small Business Reserve Program applies to certain universities in the State; requiring the Governor's Office of Small, Minority, and Women Business Affairs to establish certain guidelines for the administration of the Small Busines...
[Detail][Text][Discuss]
2021-03-29
To House Health and Government Operations Committee
MDSB370Engross

Sine Die
Increasing to $20,000 the amount of a subtraction modification under the Maryland income tax for certain military retirement income for individuals who are at least 55 years old; increasing to $10,000 the amount of a subtraction modification under th...
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2021-03-24
To House Ways and Means Committee
MDHB864Engross

Sine Die
Allowing a subtraction modification under the Maryland income tax for the first $20,000 of military retirement income received by an individual during the taxable year if the individual has received a determination of a 100% service-connected disabil...
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2021-03-23
To Senate Budget and Taxation Committee
MDSB841Engross

Sine Die
Establishing certain community solar energy generating systems as a subclass of personal property; providing that the county tax rate applicable to certain community solar energy generating systems may be a different rate from the county tax rate app...
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2021-03-23
To House Ways and Means Committee
MDSB536Intro

Sine Die
Exempting an organization that offers agricultural exhibitions and is exempt from taxation under section 501(c)(3) of the Internal Revenue Code from a certain stormwater charge established by Montgomery County.
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2021-03-22
Motion Recommit to Committee (Senator Pinsky) Adopted
MDHB1147Intro

Sine Die
Requiring the District Court to impose certain additional court costs on a defendant convicted of or found liable for certain violations of the Maryland Vehicle Law; establishing the Traffic Control Signal Modernization Fund as a special, nonlapsing ...
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2021-03-22
Withdrawn by Sponsor
MDHB506Engross

Sine Die
Updating certain provisions of law regarding Baltimore City alcoholic beverages districts to refer to the Legislative Districting Plan of 2012 rather than the corresponding plan of 2002; requiring the Board of License Commissioners for Baltimore City...
[Detail][Text][Discuss]
2021-03-17
To Senate Education Health and Environmental Affairs Committee
MDHB1251Intro

Sine Die
Authorizing the Maryland Insurance Commissioner to require an insurer to reduce certain rates for certain private passenger automobile insurance policies and file certain changes and amendments or rates under certain circumstances; repealing certain ...
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2021-03-17
Unfavorable Report by Economic Matters
MDHB1275Intro

Sine Die
Requiring the Maryland Automobile Insurance Fund to offer primary or supplemental coverage to certain applicants that provide school bus services to a county board of education; requiring the coverage to include certain minimum coverages and to equal...
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2021-03-17
Withdrawn by Sponsor
MDHB772Intro

Sine Die
Exempting up to $2,600 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; and p...
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2021-03-16
Withdrawn by Sponsor
MDHB1258Intro

Sine Die
Declaring certain findings related to Health Enterprise Zones; requiring the Governor to include $68,000,000 in the annual budget bill for fiscal year 2023 for waiting list services for individuals with developmental disabilities; requiring the Secre...
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2021-03-14
Withdrawn by Sponsor
MDSB798Intro

Sine Die
Establishing that the prohibition against selling, offering for sale, bartering, or exchanging a game bird or game mammal taken from the wild does not apply to venison from a lawfully-harvested white-tailed deer that is donated to certain local venis...
[Detail][Text][Discuss]
2021-03-08
To Senate Education Health and Environmental Affairs Committee
MDHB594Intro

Sine Die
Establishing that the prohibition against selling, offering for sale, bartering, or exchanging a game bird or game mammal taken from the wild does not apply to venison from a lawfully-harvested white-tailed deer that is donated to certain local venis...
[Detail][Text][Discuss]
2021-03-01
Withdrawn by Sponsor
MDSB510Engross

Sine Die
Expanding the applicability of the annual sales and use tax-free period to certain sewing items used to make clothing if the taxable price of each item is less than $100; and providing that "sewing items" include the material used to make clothing, f...
[Detail][Text][Discuss]
2021-03-01
To House Ways and Means Committee
MDHB830Intro

Sine Die
Prohibiting the Community Development Administration from requiring the use of long-term tax-exempt bonds to qualify for Rental Housing Works loans or otherwise conditioning the award of financial assistance under an affordable housing program admini...
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2021-02-22
Withdrawn by Sponsor
MDHB262Engross

Sine Die
Requiring certain taxpayers to add a certain deduction for gains from sales or exchanges of qualified opportunity zone property back to federal adjusted gross income to determine Maryland adjusted gross income; requiring certain taxpayers to add a ce...
[Detail][Text][Discuss]
2021-02-16
To Senate Budget and Taxation Committee
MDHB661Intro

Sine Die
Repealing Maryland income tax modifications for specified deductions for the cost of business property that is treated as an expense for federal income tax purposes; repealing Maryland income tax modifications for a specified additional depreciation ...
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2021-02-15
Withdrawn by Sponsor
MDHB797Intro

Sine Die
Requiring the Governor's Office of Small, Minority, and Women Business Affairs to establish certain guidelines for the administration of the Small Business Reserve Program; requiring that certain guidelines for the Program be developed in partnership...
[Detail][Text][Discuss]
2021-02-12
To House Health and Government Operations Committee
MDSB870Intro

Sine Die
Allowing a subtraction modification under the Maryland income tax for taxable years 2020, 2021, and 2022 for income that is the result of certain COVID-19-related distributions of retirement income during certain taxable years; prohibiting the subtra...
[Detail][Text][Discuss]
2021-02-11
To Senate Budget and Taxation Committee
MDSB805Intro

Sine Die
Authorizing the Maryland Insurance Commissioner to require an insurer to reduce certain rates for certain private passenger automobile insurance policies and file certain changes and amendments or rates under certain circumstances; repealing certain ...
[Detail][Text][Discuss]
2021-02-11
To Senate Finance Committee
MDSB900Intro

Sine Die
Allowing a subtraction modification under the Maryland income tax for certain expenses paid or incurred during the taxable year in carrying on a trade or business as a certain medical cannabis grower, processor, dispensary, or independent testing lab...
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2021-02-11
To Senate Budget and Taxation Committee
MDSB872Intro

Sine Die
Increasing, from $6,500 to $7,000, the amount of a subtraction modification allowed for taxable year 2021 under the Maryland income tax for certain qualifying volunteer fire, rescue, and emergency medical services members.
[Detail][Text][Discuss]
2021-02-11
To Senate Budget and Taxation Committee
MDHB1333Intro

Sine Die
Allowing, for taxable years 2020 and 2021, a subtraction modification under the Maryland income tax in the amount of $2,000 for certain essential health care workers; making the Act an emergency measure; and terminating the Act on June 30, 2022.
[Detail][Text][Discuss]
2021-02-11
To House Rules and Executive Nominations Committee
MDHB1079Intro

Sine Die
Prohibiting a county or municipal corporation from imposing the admissions and amusement tax on gross receipts derived from any charge for participating in an activity that promotes health or physical well-being or for admission to an establishment t...
[Detail][Text][Discuss]
2021-02-10
To House Ways and Means Committee
MDHB1168Intro

Sine Die
Exempting certain personal property from the Calvert County property tax; providing that certain personal property remains subject to the Calvert County property tax, including the operating personal property of a railroad or public utility and certa...
[Detail][Text][Discuss]
2021-02-10
To House Ways and Means Committee
MDHB1149Intro

Sine Die
Allowing a subtraction modification under the Maryland income tax for certain earned income of a certain small business for a period during which the State or county in which the small business is located was under a certain state of emergency and th...
[Detail][Text][Discuss]
2021-02-09
To House Ways and Means Committee
MDHB1177Intro

Sine Die
Allowing a subtraction modification under the Maryland income tax for taxable years 2020, 2021, and 2022 for income that is the result of certain COVID-19-related distributions of retirement income during certain taxable years; prohibiting the subtra...
[Detail][Text][Discuss]
2021-02-09
To House Ways and Means Committee
MDHB1183Intro

Sine Die
Altering the calculation of the standard deduction allowed under the Maryland income tax to include, under certain circumstances, an adjustment for certain charitable contributions; and applying the Act to taxable years beginning after December 31, 2...
[Detail][Text][Discuss]
2021-02-09
To House Ways and Means Committee
MDHB1200Intro

Sine Die
Exempting, from a certain tax on certain annual gross revenues derived from certain digital advertising services in the State, advertisement services on digital interfaces owned or operated by or operated on behalf of a broadcast entity and news medi...
[Detail][Text][Discuss]
2021-02-09
To House Ways and Means Committee
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