2025 Regular SessionMaryland Legislature

SB488: Manufacturing Business Personal Property Tax - Optional Exemption

Legislative Summary

Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation to exempt all personal property, including manufacturing inventory, in the possession of a person engaged in a manufacturing business that employs 50 or fewer employees from the personal property tax; and applying the Act to all taxable years beginning after June 30, 2025.

Demographic Impact

Overall analysis of equity impact

Neutral
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/23/2025
First Reading Budget and Taxation
Senate
1/27/2025
Hearing 2/19 at 1:00 p.m.
Senate
2/7/2025
Hearing canceled
Senate
2/7/2025
Hearing 3/05 at 1:00 p.m.
Senate
3/14/2025
Favorable with Amendments Report by Budget and Taxation
Senate
3/14/2025
Favorable with Amendments {173321/1 Adopted
Senate
3/14/2025
Second Reading Passed with Amendments
Senate
3/17/2025
Third Reading Passed (42-0)
Senate
3/17/2025
Referred Ways and Means
House of Delegates
3/17/2025
Hearing 3/25 at 1:00 p.m.
House of Delegates
3/25/2025
Hearing canceled
House of Delegates
3/25/2025
Hearing 3/26 at 1:00 p.m.
House of Delegates
3/26/2025
Hearing canceled
House of Delegates
3/26/2025
Hearing 3/26 at 2:15 p.m.
House of Delegates

Amendments

Favorable with Amendments 173321/1 Adopted

Favorable with Amendments 173321/1 Adopted

3/14/2025Adopted

Roll Call Votes

Third Reading Passed
3/17/2025
42
Yea
0
Nay
0
Not Voting
5
Absent
Result: PASSED

Status Information

Current Status
Engrossed(3/17/2025)
Chamber
House of Delegates
Committee
Ways and Means(House of Delegates)

Sponsors

Republican: 1

Documents

Engrossed
Bill Text3/14/2025123.8 KB
Introduced
Bill Text1/23/2025101.4 KB
Vote Image
Vote Image1/1/197040.6 KB