Maryland Subject | Exemptions

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MDSB121EnrollProviding an exemption from the sales and use tax for materials, parts, and equipment used to repair, maintain, or upgrade aircraft or the avionics systems of aircraft if the materials, parts, or equipment are installed on the aircraft; requiring the...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB185EnrollProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased solely for use in a qualified opportunity zone in Baltimore County under certain circumstances; requiring a buyer claiming the exem...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB276EnrollExpanding a subtraction modification under the Maryland income tax for certain law enforcement officers to include law enforcement officers who are members of the Maryland-National Capital Park Police or the Washington Suburban Sanitary Commission Po...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB288EnrollProhibiting a State public body from making an exception for the Housing Authority of the City of Annapolis to a law, rule, regulation, or ordinance that operates in Annapolis and relates to licensure or the inspection of real property, subject to ce...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB352EnrollProviding that a requirement of yearly renewal and a limit of 5 years' duration on a manufacturing property tax credit in Somerset County does not apply to a tax exemption granted to Eastern Shore Forest Products, Inc.
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDHB544EnrollProhibiting a State public body from making an exception for the Housing Authority of the City of Annapolis to a law, rule, regulation, or ordinance that operates in Annapolis and relates to licensure or the inspection of real property, subject to ce...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB446EnrollAuthorizing the Secretary of Higher Education to require certain institutions of postsecondary education to refund all tuition and fees to certain Maryland students under certain circumstances; establishing that an institution that closes programs in...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDSB397EnrollProviding an exemption from the sales and use tax for certain sales of certain qualified data center personal property for use at certain qualified data centers under certain circumstances; requiring an individual or a corporation to apply to the Dep...
[Detail][Text][Discuss]
2020-03-18
Passed Enrolled
MDHB761EnrollProviding that certain limitations on the duration of certain tax exemptions for certain manufacturing property in Somerset County do not apply to an exemption granted to Eastern Shore Forest Products, Inc.
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB889EnrollExempting from the property tax property that is owned by the Maryland Farm Bureau, Inc., and used exclusively for education of the public, encouraging agriculture in the State, assisting in the dissemination of information relating to agriculture, o...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB843EnrollProviding an exemption from the sales and use tax for the sale of certain materials, equipment, and supplies to a certain licensed caterer if, under certain circumstances, the materials, equipment, and supplies will be used by the caterer to perform ...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB802EnrollExempting from the property tax property that is owned by the Maryland Farm Bureau, Inc., and used exclusively for education of the public, encouraging agriculture in the State, assisting in the dissemination of information relating to agriculture, o...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDSB985EnrollEstablishing the Office for the Certified Local Farm Enterprise Program in the Department of Agriculture; establishing the Certified Local Farm Enterprise Program in the Office to encourage certain units to try to achieve an overall percentage goal o...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB1326EnrollExempting from the sales and use tax the sale of custom-made earmolds for artificial hearing devices and any other artificial hearing device-related equipment and parts; and repealing a certain sales and use tax exemption for certain obsolete artific...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB1401EnrollAdding an exemption from the Prince George's County school facilities surcharge for single-family dwelling units to be built by the Foundation for Applied Construction Technology for Students.
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB1510EnrollAllowing a subtraction modification under the Maryland income tax for the value of a subsidy for rental expenses received by a resident of Howard County under the "Live Where You Work" program of the Downtown Columbia Plan; applying the Act to taxabl...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB1454EnrollExempting moderate income housing units from a certain tax; authorizing the County Council of Howard County to increase the rate of the transfer tax to support certain public purposes; requiring the Director of Finance of Howard County to collect and...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB1488EnrollEstablishing the Office for the Certified Local Farm Enterprise Program in the Department of Agriculture; establishing the Certified Local Farm Enterprise Program in the Office to encourage certain units to try to achieve an overall percentage goal o...
[Detail][Text][Discuss]
2020-03-18
Returned Passed
MDHB1631IntroAuthorizing a subtraction modification under the Maryland income tax for certain retirement income attributable to certain out-of-state employment as a correctional officer, law enforcement officer, or fire, rescue, or emergency services personnel; a...
[Detail][Text][Discuss]
2020-03-18
Unfavorable Report by House Rules and Executive Nominations; Withdrawn
MDSB109EngrossExempting certain dwelling houses owned by a disabled active duty service member, disabled veteran, or surviving spouse from certain governmental or taxing authority charges; requiring the State, a county, or a municipal corporation to pay a certain ...
[Detail][Text][Discuss]
2020-03-17
To House Ways and Means Committee
MDHB365EnrollAltering the amount of wages of a judgment debtor that are exempt from attachment to 30 times the State minimum hourly wage in effect at the time the wages are due, multiplied by the number of weeks during which the wages due were earned; and applyin...
[Detail][Text][Discuss]
2020-03-17
Returned Passed
MDSB349EngrossExpanding eligibility for a property tax exemption for the dwelling house of a disabled veteran to include veterans with a service connected disability of at least 80%; and applying the Act to all taxable years beginning after June 30, 2020.
[Detail][Text][Discuss]
2020-03-17
To House Ways and Means Committee
MDSB787EngrossProhibiting reducing or terminating temporary cash assistance for certain individuals under certain circumstances; prohibiting reducing or terminating temporary cash assistance for certain individuals because of good cause as determined by the Secret...
[Detail][Text][Discuss]
2020-03-17
To House Appropriations Committee
MDHB1313EnrollProhibiting reducing or terminating temporary cash assistance for certain individuals under certain circumstances; prohibiting reducing or terminating temporary cash assistance for certain individuals because of good cause as determined by the Secret...
[Detail][Text][Discuss]
2020-03-17
Passed Enrolled
MDHB676EnrollAdding units of State government to the list of entities that are exempt from paying certain recording costs and other fees.
[Detail][Text][Discuss]
2020-03-16
Returned Passed
MDSB492EngrossAltering a subtraction modification under the Maryland income tax for the first $5,000 of income earned by law enforcement officers to include a law enforcement officer who is a member of the Maryland Transportation Authority Police or any other Stat...
[Detail][Text][Discuss]
2020-03-16
To House Ways and Means Committee
MDSB651EngrossIncreasing, 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 ...
[Detail][Text][Discuss]
2020-03-16
To House Ways and Means Committee
MDSB828EngrossRequiring the State Department of Education, on behalf of certain sponsors, to submit to the U.S. Department of Agriculture certain waivers relating to the federal Summer Food Service Program; requiring the Department to prepare and submit certain wa...
[Detail][Text][Discuss]
2020-03-16
To House Ways and Means Committee
MDSB488EngrossIncreasing the amount of a subtraction modification under the Maryland income tax to $20,000 for certain military retirement income for individuals who are at least 55 years old; increasing the amount of a subtraction modification under the Maryland ...
[Detail][Text][Discuss]
2020-03-15
To House Ways and Means Committee
MDSB754EngrossAdding certain sources of revenue required to be credited to the Nondepository Special Fund; requiring the Commissioner of Financial Regulation to pay certain fines and penalties into the General Fund of the State; altering certain provisions on the ...
[Detail][Text][Discuss]
2020-03-13
To House Economic Matters Committee
MDHB1609EngrossClarifying 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...
[Detail][Text][Discuss]
2020-03-13
To Senate Budget and Taxation Committee
MDHB204EngrossRequiring the State Department of Assessments and Taxation to review the filing fees and associated requirements of neighboring states that are equivalent or substantially similar to the filing fees required under § 1-203(b)(3)(ii) of the Corporatio...
[Detail][Text][Discuss]
2020-03-12
To Senate Budget and Taxation Committee
MDHB207IntroExempting Baltimore City Community College from certain provisions of the State procurement law; requiring the Board of Trustees of the College, subject to review and approval by the Board of Public Works and the Joint Committee on Administrative, Ex...
[Detail][Text][Discuss]
2020-03-11
Unfavorable Report by Health and Government Operations; Withdrawn
MDHB1284IntroProviding that certain entities may not claim certain excess tax credits as a refund under the One Maryland Economic Development Tax Credit, Maryland Cybersecurity Investment Tax Credit, More Jobs for Marylanders, and the aerospace, electronics, or d...
[Detail][Text][Discuss]
2020-03-11
Unfavorable Report by Ways and Means
MDHB1628IntroAltering the definitions of "taxable price" and "taxable service" for the purposes of certain provisions of law governing the sales and use tax to impose the tax on certain labors and services; altering the rate of the sales and use tax; altering the...
[Detail][Text][Discuss]
2020-03-09
Unfavorable Report by Ways and Means
MDSB318IntroExempting a spouse or financially dependent child of an honorably discharged veteran of the United States armed forces who uses GI benefits of the veteran from paying nonresident tuition at a public institution of higher education in the State, subje...
[Detail][Text][Discuss]
2020-03-02
Unfavorable Report by Education, Health, and Environmental Affairs
MDHB400IntroRequiring vaping product tax revenue to be used for the State Reinsurance Program; providing for the distribution of vaping product tax revenues; imposing a tax on vaping products; authorizing a county to impose a tax on vaping products; establishing...
[Detail][Text][Discuss]
2020-02-28
Unfavorable Report by Ways and Means; Withdrawn
MDHB470IntroRequiring certain for-profit institutions of higher education and private career schools to report certain information on revenues and spending to the Maryland Higher Education Commission on or before June 30 each year; annually requiring that, on or...
[Detail][Text][Discuss]
2020-02-24
Unfavorable Report by Appropriations; Withdrawn
MDSB445IntroRequiring certain for-profit institutions of higher education and private career schools to report certain information on revenues and spending to the Maryland Higher Education Commission on or before June 30 each year; requiring that, on or after Ju...
[Detail][Text][Discuss]
2020-02-24
Unfavorable Report by Education, Health, and Environmental Affairs; Withdrawn
MDHB697IntroProviding an exemption from the inheritance tax for property that passes from a decedent to or for the use of a niece or nephew of the decedent; repealing a certain exemption to the inheritance tax made obsolete by the Act; and applying the Act to de...
[Detail][Text][Discuss]
2020-02-21
Unfavorable Report by Ways and Means; Withdrawn
MDHB27IntroProviding an exemption from the sales and use tax for certain construction material or warehousing equipment purchased solely for use in a qualified opportunity zone in Baltimore County under certain circumstances; requiring a buyer claiming the exem...
[Detail][Text][Discuss]
2020-02-14
To House Ways and Means Committee
MDSB1030IntroAuthorizing a subtraction modification under the Maryland income tax for certain retirement income attributable to certain out-of-state employment as a correctional officer, law enforcement officer, or fire, rescue, or emergency services personnel; a...
[Detail][Text][Discuss]
2020-02-14
To Senate Rules Committee
MDHB839IntroEstablishing the Family and Medical Leave Insurance Program to provide temporary benefits to a covered individual who is taking leave from employment; establishing the Family and Medical Leave Insurance Fund; requiring, beginning January 1, 2021, cer...
[Detail][Text][Discuss]
2020-02-11
To House Economic Matters Committee
MDSB486IntroAllowing an individual to itemize deductions to compute Maryland taxable income whether or not the individual itemizes deductions on the individual's federal income tax return; providing that, for an individual who does not itemize deductions on the ...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB567IntroProviding an exemption from the sales and use tax for sales to out-of-state nonprofit organizations for sales made in connection with and solely for use at conferences or conventions held in the State by the nonprofit organizations, related to the mi...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB657IntroAuthorizing individuals who have a permanent physical disability to deduct $1,000 as a personal exemption under the Maryland income tax; applying the Act to taxable years beginning after December 31, 2019; etc.
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB694IntroRequiring a certain worldwide headquartered company, if the company's parent corporation is a franchisor, to employ at the parent corporation's principal executive office in the State at least 400 full-time employees at all times between July 1, 2017...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB631IntroIncreasing the minimum and maximum limitation amounts of certain standard deductions allowed for an individual under the Maryland income tax; applying the Act to taxable years beginning after December 31, 2019; etc.
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB761IntroRequiring an addition modification for certain distributions made under certain college investment accounts that are used for certain elementary and secondary education expenses; requiring certain account holders to report to the Comptroller in a cer...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
MDSB825IntroRepealing the termination of certain provisions of law making sales and charges related to peer-to-peer car sharing subject to a certain sales and use tax rate; repealing an exemption for certain peer-to-peer car sharing programs from certain require...
[Detail][Text][Discuss]
2020-02-10
To Senate Budget and Taxation Committee
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