---
type: "Bill"
title: "Corporate Income Tax - Single Sales Factor Apportionment"
description: "Corporate Income Tax - Single Sales Factor Apportionment"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2018"
identifier: "HB 1794"
citation: "Maryland HB 1794 (2018)"
classification: ["bill"]
subjects: ["Taxes - Income", "Corporations", "Federal Government", "Foreign Trade", "Income Tax", "Interstate Affairs", "Public Service Commission", "Telecommunications and Information Technology"]
status: "enacted"
primary_sponsors: ["Kaiser"]
version_count: 1
action_count: 17
vote_count: 3
first_action: "2018-03-02"
last_action: "2018-04-24"
source: "openstates"
source_identifier: "ocd-bill/271c1796-0568-4c0d-b798-77301fb2d961"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=HB1794&stab=01&pid=billpage&tab=subject3&ys=2018rs"
source_hash: "e941c9140a449dc63ed914075a810db7e3e03cb5723ffd1633ce12ae39fda9f5"
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 HB 1794 (2018) — Corporate Income Tax - Single Sales Factor Apportionment

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Bill Text** (committee substitute) — [source](http://mgaleg.maryland.gov/2018RS/bills/hb/hb1794f.pdf)

## Votes

- Favorable with amendments adp - ON 2ND RDG — **61–66** (fail) · lower
- On Third Reading — **40–5** (pass) · upper
- On Third Reading — **88–47** (pass) · lower

## Sponsors

- Kaiser — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-03-02** First Reading House Rules and Executive Nominations `referral-committee`
- **2018-03-05** Rereferred to Ways and Means
- **2018-03-06** Hearing 3/13 at 1:00 p.m.
- **2018-04-05** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2018-04-05** Favorable with Amendments {985565/1 Report Adopted `committee-passage-favorable`
- **2018-04-05** Floor Amendment {203722/1 (Delegate Ghrist) Rejected (61-66) `amendment-failure`
- **2018-04-05** Floor Committee Amendment {525862/1 Adopted `amendment-passage`
- **2018-04-05** Second Reading Passed with Amendments
- **2018-04-06** Third Reading Passed (88-47) `passage`
- **2018-04-06** First Reading Senate Rules `referral-committee`
- **2018-04-09** Rereferred to Budget and Taxation
- **2018-04-09** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2018-04-09** Favorable Report Adopted `committee-passage-favorable`
- **2018-04-09** Second Reading Passed
- **2018-04-09** Third Reading Passed (40-5) `passage`
- **2018-04-10** Returned Passed
- **2018-04-24** Approved by the Governor - Chapter 342 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/271c1796-0568-4c0d-b798-77301fb2d961`. Confidence: reported (aggregated from official Maryland legislature records).