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/2021/sb-48.md

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+---
+type: "Bill"
+title: "Income Tax - Subtraction Modification - Living Organ Donors"
+description: "Income Tax - Subtraction Modification - Living Organ Donors"
+jurisdiction: "us/states/md"
+legislature: "Maryland General Assembly"
+session: "2021"
+identifier: "SB 48"
+citation: "Maryland SB 48 (2021)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Benson", "Corderman", "Elfreth", "Feldman", "Klausmeier", "Patterson", "Salling", "Waldstreicher", "Young"]
+version_count: 3
+action_count: 15
+vote_count: 2
+first_action: "2020-08-31"
+last_action: "2021-05-30"
+source: "openstates"
+source_identifier: "ocd-bill/235034c1-aaaa-412e-ab4b-a6e58058d0d7"
+source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0048?ys=2021RS&search=True"
+source_hash: "09a8cfdac18407e0ec049c90f26878bdc29beb4024968fa5795b9df2f80eb5ff"
+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 48 (2021) — Income Tax - Subtraction Modification - Living Organ Donors
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Chapter - Income Tax - Subtraction Modification - Living Organ Donors** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_499_sb0048t.pdf)
+2. **First - Income Tax - Subtraction Modification - Living Organ Donors** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0048f.pdf)
+3. **Third - Income Tax - Subtraction Modification - Living Organ Donors** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0048t.pdf)
+
+## Votes
+
+- On Third Reading — **46–0** (pass) · upper
+- On Third Reading — **130–1** (pass) · lower
+
+## Sponsors
+
+- Benson — primary (person)
+- Corderman — primary (person)
+- Elfreth — primary (person)
+- Feldman — primary (person)
+- Klausmeier — primary (person)
+- Patterson — primary (person)
+- Salling — primary (person)
+- Waldstreicher — primary (person)
+- Young — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2020-08-31** Pre-filed `introduction`
+- **2021-01-13** First Reading Budget and Taxation `referral-committee`
+- **2020-12-22** Hearing 1/14 at 11:00 a.m.
+- **2021-02-10** Favorable Report by Budget and Taxation `committee-passage-favorable`
+- **2021-02-10** Favorable Adopted `committee-passage-favorable`
+- **2021-02-10** Second Reading Passed
+- **2021-02-16** Third Reading Passed `passage`
+- **2021-02-18** Referred Ways and Means `referral-committee`
+- **2021-03-01** Hearing 3/25 at 1:30 p.m.
+- **2021-03-22** Hearing canceled
+- **2021-04-02** Favorable Report by Ways and Means `committee-passage-favorable`
+- **2021-04-02** Favorable Adopted Second Reading Passed `committee-passage-favorable`
+- **2021-04-02** Third Reading Passed `passage`
+- **2021-04-05** Returned Passed
+- **2021-05-30** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 499 `became-law`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/235034c1-aaaa-412e-ab4b-a6e58058d0d7`. Confidence: reported (aggregated from official Maryland legislature records).
+