Legislation: batch B — IL IN KS KY LA MA MD ME MI MN

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legislation/us/states/md/2020/sb-523.md

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+---
+type: "Bill"
+title: "Income Tax – Pass–Through Entities and Corporations"
+description: "Income Tax – Pass–Through Entities and Corporations"
+jurisdiction: "us/states/md"
+legislature: "Maryland General Assembly"
+session: "2020"
+identifier: "SB 523"
+citation: "Maryland SB 523 (2020)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Beidle", "Carozza", "Eckardt", "Edwards", "Elfreth", "Feldman", "Griffith", "Guzzone", "Hester", "Kagan", "Kramer", "McCray", "Miller", "Peters", "Salling", "Serafini", "West", "Zucker"]
+version_count: 4
+action_count: 18
+vote_count: 4
+first_action: "2020-01-30"
+last_action: "2020-05-08"
+source: "openstates"
+source_identifier: "ocd-bill/1c15cfbc-405f-426c-99eb-504fa3cc10bd"
+source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0523?ys=2020RS&search=True"
+source_hash: "7291e2ab2fa5e7937af95fc5220519db937314b370dbfdb03a17c1cc836fc831"
+vintage: "2026-07-01"
+source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
+retrieved_at: "2026-07-06"
+confidence: "reported"
+tags: ["legislation", "bill", "us-md"]
+---
+
+# Maryland SB 523 (2020) — Income Tax – Pass–Through Entities and Corporations
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Chapter - Income Tax – Pass–Through Entities and Corporations** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/Chapters_noln/CH_641_sb0523e.pdf)
+2. **Enrolled - Income Tax – Pass–Through Entities and Corporations** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0523e.pdf)
+3. **First - Income Tax - Pass-Through Entities - Imposition of Tax** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0523f.pdf)
+4. **Third - Income Tax – Pass–Through Entities and Corporations** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0523t.pdf)
+
+## Votes
+
+- On third reading — **44–0** (pass) · upper
+- On Third Reading — **46–0** (pass) · upper
+- ON THIRD READING (Rules Suspended) (Amend) — **133–0** (pass) · lower
+- Motion to suspend rules and allow 2 Rdgs on 1 Day — **130–3** (pass) · lower
+
+## Sponsors
+
+- Beidle — primary (person)
+- Carozza — primary (person)
+- Eckardt — primary (person)
+- Edwards — primary (person)
+- Elfreth — primary (person)
+- Feldman — primary (person)
+- Griffith — primary (person)
+- Guzzone — primary (person)
+- Hester — primary (person)
+- Kagan — primary (person)
+- Kramer — primary (person)
+- McCray — primary (person)
+- Miller — primary (person)
+- Peters — primary (person)
+- Salling — primary (person)
+- Serafini — primary (person)
+- West — primary (person)
+- Zucker — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2020-01-30** First Reading Budget and Taxation `referral-committee`
+- **2020-01-30** Hearing 2/12 at 2:00 p.m.
+- **2020-02-10** Hearing canceled
+- **2020-02-10** Hearing 2/12 at 1:00 p.m.
+- **2020-03-16** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
+- **2020-03-16** Favorable with Amendments { `committee-passage-favorable`
+- **2020-03-16** Second Reading Passed with Amendments
+- **2020-03-16** Third Reading Passed `passage`
+- **2020-03-17** Referred Ways and Means `referral-committee`
+- **2020-03-18** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
+- **2020-03-18** Favorable with Amendments { `committee-passage-favorable`
+- **2020-03-18** Second Reading Passed with Amendments
+- **2020-03-18** Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted
+- **2020-03-18** Third Reading Passed `passage`
+- **2020-03-18** Senate Concurs House Amendments
+- **2020-03-18** Third Reading Passed `passage`
+- **2020-03-18** Passed Enrolled
+- **2020-05-08** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 641 `became-law`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1c15cfbc-405f-426c-99eb-504fa3cc10bd`. Confidence: reported (aggregated from official Maryland legislature records).
+