Maryland Subject | Exemptions | Senate

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StanceStateBillStatusSummary/TitleLast Actionsort icon
MDSB580PassProviding that the sales and use tax does not apply to a sale by a nonprofit organization that maintains a memorial on property that is owned by the State if the proceeds of the sale are used to maintain a memorial on property that is owned by the St...
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2024-05-16
Approved by the Governor - Chapter 791
MDSB574PassRepealing a certain reporting requirement relating to an exemption from the sales and use tax for certain materials, parts, and equipment used to repair, maintain, or upgrade aircraft or certain aircraft systems; and extending the termination date of...
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2024-05-16
Approved by the Governor - Chapter 958
MDSB822PassAltering 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...
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2024-05-16
Approved by the Governor - Chapter 908
MDSB897PassAllowing a subtraction under the Maryland income tax for the payment of a death benefit under a collective bargaining agreement from a county or municipality in the State to the surviving spouse or other beneficiary of a law enforcement officer or fi...
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2024-05-09
Approved by the Governor - Chapter 417
MDSB14PassAuthorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipality to designate, by law, an area within that political subdivision as a tourism zone under certain circumstances; providing that the designation o...
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2024-04-25
Approved by the Governor - Chapter 240
MDSB108PassIncreasing, from $5,000 to $7,000, a subtraction modification under the Maryland income tax for an individual who is a qualifying police auxiliary or reserve volunteer; and applying the Act to all taxable years beginning after December 31, 2023.
[Detail][Text][Discuss]
2024-04-09
Approved by the Governor - Chapter 16
MDSB1188PassEstablishing the Fallen Transportation Workers Scholarship Program and the Fallen Transportation Workers Scholarship Fund to provide tuition assistance to a student who was a dependent or is the surviving spouse of a fallen transportation worker; req...
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2024-04-09
Approved by the Governor - Chapter 3
MDSB810Engross

Sine Die
Exempting a lease of county property for a term of 5 years or less made by Dorchester County from certain notice requirements.
[Detail][Text][Discuss]
2024-04-02
To House Environment and Transportation Committee
MDSB784Engross

Sine Die
Altering the sales and use tax rate imposed on firearms, firearm accessories, and ammunition from 6% to 11%; and providing that the sales and use tax does not apply to the sale of certain firearm accessories and ammunition.
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2024-03-28
To House Ways and Means Committee
MDSB1177Intro

Sine Die
Exempting property from taxes and special assessments of the State or a political subdivision in the State if the property will be used as housing for persons of eligible income and is owned by a subsidiary entity of a Baltimore Housing Authority ent...
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2024-02-19
To Senate Rules Committee
MDSB640Intro

Sine Die
Increasing, from 2 megawatts to 5 megawatts, the limitation on the generating capacity for certain community solar energy generating systems that are exempt from personal property taxes.
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2024-02-14
Withdrawn by Sponsor
MDSB1147Intro

Sine Die
Authorizing certain owners of real property and the governing body of Howard County to enter into payment in lieu of taxes agreements for maintaining a certain number of moderate income housing units at the property; requiring the County Executive of...
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2024-02-10
To Senate Rules Committee
MDSB1115Intro

Sine Die
Repealing certain termination provisions relating to a subtraction under the Maryland income tax for certain donations to diaper banks and other charitable entities.
[Detail][Text][Discuss]
2024-02-07
To Senate Rules Committee
MDSB53Intro

Sine Die
Providing that certain requirements for the prepayment of certain real property taxes do not apply to an instrument of writing transferring real property from the estate of a decedent to an heir of the decedent.
[Detail][Text][Discuss]
2024-02-05
Withdrawn by Sponsor
MDSB717Intro

Sine Die
Allowing, subject to certain limitations, a subtraction modification under the Maryland income tax for certain personal casualty losses related to a theft or fraud scheme; and applying the Act to taxable years beginning after December 31, 2023.
[Detail][Text][Discuss]
2024-02-01
To Senate Budget and Taxation Committee
MDSB639Intro

Sine Die
Expanding eligibility for a property tax exemption for the dwelling house of a disabled veteran to include veterans with at least an 80% service connected disability; and applying the Act to all taxable years beginning after June 30, 2024.
[Detail][Text][Discuss]
2024-01-30
To Senate Budget and Taxation Committee
MDSB576Intro

Sine Die
Establishing certain regions for supervisors of real property assessments offices; altering the geographic jurisdiction of property tax assessment appeal boards from county to regional; establishing the membership of the regional boards; and prohibit...
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2024-01-29
To Senate Budget and Taxation Committee
MDSB588Intro

Sine Die
Increasing, from $15,000 to $20,000, the amount allowed as a subtraction modification under the Maryland income tax for retirement income attributable to an individual's employment as a public safety employee; and applying the Act to all taxable year...
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2024-01-29
To Senate Budget and Taxation Committee
MDSB422Intro

Sine Die
Allowing a subtraction modification under the Maryland income tax for certain foreign service retirement income received by an individual during the taxable year; providing that foreign service retirement income that is included in the subtraction al...
[Detail][Text][Discuss]
2024-01-25
To Senate Budget and Taxation Committee
MDSB346Intro

Sine Die
Phasing in, over a period of 3 years, an increase in a subtraction modification under the Maryland income tax to allow for a subtraction of all military retirement income beginning in taxable year 2026.
[Detail][Text][Discuss]
2024-01-18
To Senate Budget and Taxation Committee
MDSB369Intro

Sine Die
Requiring the owner of real property that is exempt from real property tax under certain provisions of law to report any rental income that is attributable to the property to the State Department of Assessments and Taxation under certain circumstance...
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2024-01-18
To Senate Budget and Taxation Committee
MDSB323Intro

Sine Die
Increasing, from $7,000 to $10,000, the amount of a subtraction modification under the Maryland income tax for an individual who is a qualifying public safety volunteer for a taxable year beginning after December 31, 2024; requiring each police agenc...
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2024-01-13
To Senate Budget and Taxation Committee
MDSB176Intro

Sine Die
Establishing November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans; requiring an individual, in order to qualify for the exemption, to provide the vendor evidence of eli...
[Detail][Text][Discuss]
2024-01-09
To Senate Budget and Taxation Committee
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