---
type: "Bill"
title: "Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County"
description: "Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2020"
identifier: "SB 185"
citation: "Maryland SB 185 (2020)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Jennings"]
version_count: 3
action_count: 13
vote_count: 3
first_action: "2020-01-15"
last_action: "2020-05-08"
source: "openstates"
source_identifier: "ocd-bill/071c2de5-f99b-4053-b2ae-9fe3e81ecda1"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0185?ys=2020RS&search=True"
source_hash: "bf9142a334cc1e7bb471d7aadfe3cc64bc27d688c0496aedb8d0ab4c1ca8d2a0"
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 185 (2020) — Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County

## Version chain

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

1. **Chapter - Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/Chapters_noln/CH_639_sb0185t.pdf)
2. **First - Baltimore County - Sales and Use Tax Exemption - Qualified Opportunity Zones** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0185f.pdf)
3. **Third - Sales and Use Tax Exemption – Qualified Opportunity Zones in Baltimore County and Target Redevelopment Areas in Washington County** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0185t.pdf)

## Votes

- On Third Reading — **45–0** (pass) · upper
- ON THIRD READING (Rules Suspended) — **125–5** (pass) · lower
- Motion to suspend rules and allow 2 Rdgs on 1 Day — **126–0** (pass) · lower

## Sponsors

- Jennings — primary (person)

## Timeline

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

- **2020-01-15** First Reading Budget and Taxation `referral-committee`
- **2020-01-15** Hearing 1/29 at 1:00 p.m.
- **2020-03-12** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2020-03-13** Favorable with Amendments { `committee-passage-favorable`
- **2020-03-13** Second Reading Passed with Amendments
- **2020-03-15** Third Reading Passed `passage`
- **2020-03-15** Referred Ways and Means `referral-committee`
- **2020-03-17** Favorable Report by Ways and Means `committee-passage-favorable`
- **2020-03-17** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2020-03-17** Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted
- **2020-03-17** Third Reading Passed `passage`
- **2020-03-18** Returned Passed
- **2020-05-08** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 639 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/071c2de5-f99b-4053-b2ae-9fe3e81ecda1`. Confidence: reported (aggregated from official Maryland legislature records).