2025 Regular SessionMaryland Legislature

HB296: Personal Property Tax - Exemptions for Low Assessments - Alteration

Legislative Summary

Altering exemptions from the personal property tax for business personal property that has a total original cost below $20,000 by repealing provisions of law that prohibit the State Department of Assessments and Taxation from collecting information or requiring the submission of a personal property tax return from certain businesses that qualify for the exemptions; and applying the Act to all taxable years beginning after June 30, 2025.

Demographic Impact

Overall analysis of equity impact

70% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/9/2025
First Reading Ways and Means
House of Delegates
1/18/2025
Hearing 2/04 at 1:00 p.m.
House of Delegates
3/4/2025
Favorable with Amendments Report by Ways and Means
House of Delegates
3/5/2025
Favorable with Amendments {553826/1 Adopted
House of Delegates
3/5/2025
Second Reading Passed with Amendments
House of Delegates
3/11/2025
Third Reading Passed (97-40)
House of Delegates
3/12/2025
Referred Budget and Taxation
Senate
3/24/2025
Hearing 3/27 at 1:00 p.m.
Senate

Amendments

Favorable with Amendments 553826/1 Adopted

Favorable with Amendments 553826/1 Adopted

3/5/2025Adopted

Roll Call Votes

Third Reading Passed
3/11/2025
97
Yea
40
Nay
3
Not Voting
1
Absent
Result: PASSED

Status Information

Current Status
Engrossed(3/11/2025)
Chamber
Senate
Committee
Budget and Taxation(Senate)

Sponsors

Democrat: 1

Documents

Engrossed
Bill Text3/5/202590.3 KB
Introduced
Bill Text1/9/202579.5 KB
Vote Image
Vote Image1/1/197039.1 KB