---
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).