---
type: "Bill"
title: "Bureau of Revenue Estimates - Tax Incidence Study - Scope and Intergovernmental Assistance"
description: "Bureau of Revenue Estimates - Tax Incidence Study - Scope and Intergovernmental Assistance"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "SB 591"
citation: "Maryland SB 591 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Elfreth", "Zucker"]
version_count: 3
action_count: 14
vote_count: 2
first_action: "2021-01-29"
last_action: "2021-05-30"
source: "openstates"
source_identifier: "ocd-bill/cc241d34-8a79-4e0d-9ab6-262926a0ac29"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0591?ys=2021RS&search=True"
source_hash: "4b4a9c97b2b394fb00462e162abff6a77ca176dc8088c7b9441f19de7e42c5ae"
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 591 (2021) — Bureau of Revenue Estimates - Tax Incidence Study - Scope and Intergovernmental Assistance

## Version chain

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

1. **Chapter - Bureau of Revenue Estimates - Tax Incidence Study - Scope and Intergovernmental Assistance** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_517_sb0591t.pdf)
2. **First - Bureau of Revenue Estimates - Tax Incidence Study - Scope** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0591f.pdf)
3. **Third - Bureau of Revenue Estimates - Tax Incidence Study - Scope and Intergovernmental Assistance** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0591t.pdf)

## Votes

- On Third Reading — **135–1** (pass) · lower
- On Third Reading — **47–0** (pass) · upper

## Sponsors

- Elfreth — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2021-01-29** First Reading Budget and Taxation `referral-committee`
- **2021-02-02** Hearing 2/17 at 1:00 p.m.
- **2021-02-24** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2021-02-24** Favorable with Amendments { `committee-passage-favorable`
- **2021-02-24** Second Reading Passed with Amendments
- **2021-03-02** Third Reading Passed `passage`
- **2021-03-03** Referred Ways and Means Appropriations `referral-committee`
- **2021-03-08** Hearing 3/25 at 1:30 p.m. (Ways and Means)
- **2021-03-22** Hearing canceled (Ways and Means)
- **2021-04-05** Favorable Report by Ways and Means `committee-passage-favorable`
- **2021-04-05** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2021-04-06** Third Reading Passed `passage`
- **2021-04-07** Returned Passed
- **2021-05-30** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 517 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cc241d34-8a79-4e0d-9ab6-262926a0ac29`. Confidence: reported (aggregated from official Maryland legislature records).