---
type: "Bill"
title: "Property Tax Credit – Business Entities – State of Emergency"
description: "Property Tax Credit – Business Entities – State of Emergency"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2021"
identifier: "SB 887"
citation: "Maryland SB 887 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Elfreth", "Simonaire"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2021-02-09"
last_action: "2021-05-18"
source: "openstates"
source_identifier: "ocd-bill/d2d622b6-92be-4cc2-b462-e6b54972baff"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0887?ys=2021RS&search=True"
source_hash: "693bd24d7928d0eec3af0b5919b47a1629eab239b5cafd1f6304e2fef787a4cd"
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 887 (2021) — Property Tax Credit – Business Entities – State of Emergency

## Version chain

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

1. **Chapter - Property Tax Credit – Business Entities – State of Emergency** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/Chapters_noln/CH_211_sb0887t.pdf)
2. **First - Property Tax Credit – Business Entities – State of Emergency** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0887f.pdf)
3. **Third - Property Tax Credit – Business Entities – State of Emergency** (committee substitute) — [source](http://mgaleg.maryland.gov/2021RS/bills/sb/sb0887t.pdf)

## Votes

- On Third Reading — **47–0** (pass) · upper
- On Third Reading — **133–0** (pass) · lower

## Sponsors

- Elfreth — primary (person)
- Simonaire — primary (person)

## Timeline

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

- **2021-02-09** First Reading Budget and Taxation `referral-committee`
- **2021-02-11** Hearing 3/03 at 1:00 p.m.
- **2021-03-31** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2021-03-31** Favorable Adopted `committee-passage-favorable`
- **2021-03-31** Second Reading Passed
- **2021-03-31** Third Reading Passed `passage`
- **2021-04-01** Referred Rules and Executive Nominations `referral-committee`
- **2021-04-06** Rereferred to Ways and Means
- **2021-04-08** Favorable Report by Ways and Means `committee-passage-favorable`
- **2021-04-08** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2021-04-10** Third Reading Passed `passage`
- **2021-04-12** Returned Passed
- **2021-05-18** Approved by the Governor - Chapter 211 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d2d622b6-92be-4cc2-b462-e6b54972baff`. Confidence: reported (aggregated from official Maryland legislature records).