2025 Regular SessionMaryland Legislature

HB546: Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

Legislative Summary

Establishing a certain appeal process for persons who are subject to the digital advertising gross revenues tax and receive a notice of assessment from the Comptroller; authorizing the Comptroller or the Comptroller's designee to issue an order to correct an erroneous assessment of the digital advertising gross revenues tax, subject to certain conditions; and applying the Act to assessments of the digital advertising gross revenues tax made after December 31, 2025.

Demographic Impact

Overall analysis of equity impact

Neutral
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/22/2025
First Reading Ways and Means
House of Delegates
1/22/2025
Hearing 2/06 at 1:00 p.m.
House of Delegates
3/12/2025
Favorable Report by Ways and Means
House of Delegates
3/12/2025
Favorable Adopted Second Reading Passed
House of Delegates
3/13/2025
Third Reading Passed (139-0)
House of Delegates
3/14/2025
Referred Budget and Taxation
Senate
3/27/2025
Favorable Report by Budget and Taxation
Senate
3/27/2025
Favorable Adopted Second Reading Passed
Senate
4/2/2025
Third Reading Passed (46-0)
Senate
4/2/2025
Returned Passed
House of Delegates

Roll Call Votes

Third Reading Passed
3/13/2025
139
Yea
0
Nay
0
Not Voting
2
Absent
Result: PASSED

Status Information

Current Status
Enrolled(4/2/2025)
Chamber
House of Delegates

Sponsors

Democrat: 1

Documents

Engrossed
Bill Text3/12/202592.7 KB
Introduced
Bill Text1/22/202591.9 KB
Vote Image
Vote Image1/1/197039.0 KB
Vote Image
Vote Image1/1/197030.7 KB