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/2026/sb-354.md

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+---
+type: "Bill"
+title: "Business Regulation - Charitable Organizations - Audit and Review Thresholds"
+description: "Business Regulation - Charitable Organizations - Audit and Review Thresholds"
+jurisdiction: "us/states/md"
+legislature: "Maryland General Assembly"
+session: "2026"
+identifier: "SB 354"
+citation: "Maryland SB 354 (2026)"
+classification: ["bill"]
+subjects: []
+status: "enacted"
+primary_sponsors: ["Kagan", "Waldstreicher"]
+version_count: 4
+action_count: 15
+vote_count: 3
+first_action: "2026-01-23"
+last_action: "2026-05-12"
+source: "openstates"
+source_identifier: "ocd-bill/bceae452-163f-477c-98a2-aa698c939aaa"
+source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0354?ys=2026RS"
+source_hash: "b8f90e8a403ee74abe4e34742b7e021aa6bbcb337c5ee5a6f2e7525d67adaf43"
+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 354 (2026) — Business Regulation - Charitable Organizations - Audit and Review Thresholds
+
+## Version chain
+
+The bill's text revisions, in order — the diff chain from filing to enrollment.
+
+1. **Chapter - Business Regulation - Charitable Organizations - Audit and Review Thresholds** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_394_sb0354e.pdf)
+2. **Enrolled - Business Regulation - Charitable Organizations - Audit and Review Thresholds** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0354e.pdf)
+3. **First - Business Regulation - Charitable Organizations - Audit and Review Thresholds** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0354f.pdf)
+4. **Third - Business Regulation - Charitable Organizations - Audit and Review Thresholds** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0354t.pdf)
+
+## Votes
+
+- On Third Reading (Amend) — **100–35** (pass) · lower
+- Bill is on Third Reading for Final Passage. — **46–0** (pass) · upper
+- On Third Reading — **45–0** (pass) · upper
+
+## Sponsors
+
+- Kagan — primary (person)
+- Waldstreicher — primary (person)
+
+## Timeline
+
+The legislative action history — every referral, reading, and vote.
+
+- **2026-01-23** First Reading Judicial Proceedings `referral-committee`
+- **2026-01-28** Hearing 2/04 at 11:00 a.m.
+- **2026-03-09** Favorable Report by Judicial Proceedings `committee-passage-favorable`
+- **2026-03-10** Favorable Adopted `committee-passage-favorable`
+- **2026-03-10** Second Reading Passed
+- **2026-03-12** Third Reading Passed `passage`
+- **2026-03-13** Referred Economic Matters `referral-committee`
+- **2026-04-09** Favorable with Amendments Report by Economic Matters `committee-passage-favorable`
+- **2026-04-09** Favorable with Amendments { `committee-passage-favorable`
+- **2026-04-09** Second Reading Passed with Amendments
+- **2026-04-13** Third Reading Passed `passage`
+- **2026-04-13** Senate Concurs House Amendments
+- **2026-04-13** Third Reading Passed `passage`
+- **2026-04-13** Passed Enrolled
+- **2026-05-12** Approved by the Governor - Chapter 394 `executive-signature`
+
+## Source
+
+OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bceae452-163f-477c-98a2-aa698c939aaa`. Confidence: reported (aggregated from official Maryland legislature records).
+