---
type: "Bill"
title: "Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations"
description: "Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2022"
identifier: "HB 795"
citation: "Maryland HB 795 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Luedtke"]
version_count: 3
action_count: 12
vote_count: 2
first_action: "2022-02-03"
last_action: "2022-05-29"
source: "openstates"
source_identifier: "ocd-bill/960e75ed-e6a9-4be7-a4ec-1de1fac373eb"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb0795?ys=2022RS&search=True"
source_hash: "b1034a2b8c5fe6012cb7a4bdc81b58844d220184f28795edf68e292588e4a485"
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 795 (2022) — Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations

## Version chain

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

1. **Chapter - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_634_hb0795t.pdf)
2. **First - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/hb/hb0795f.pdf)
3. **Third - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/hb/hb0795t.pdf)

## Votes

- On Third Reading — **47–0** (pass) · upper
- On Third Reading — **128–3** (pass) · lower

## Sponsors

- Luedtke — primary (person)

## Timeline

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

- **2022-02-03** First Reading Ways and Means `referral-committee`
- **2022-02-03** Hearing 2/22 at 1:00 p.m.
- **2022-03-18** Favorable Report by Ways and Means `committee-passage-favorable`
- **2022-03-18** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2022-03-21** Third Reading Passed `passage`
- **2022-03-21** Referred Budget and Taxation `referral-committee`
- **2022-03-30** Favorable Report by Budget and Taxation `committee-passage-favorable`
- **2022-03-30** Favorable Adopted `committee-passage-favorable`
- **2022-03-30** Second Reading Passed
- **2022-03-31** Third Reading Passed `passage`
- **2022-03-31** Returned Passed
- **2022-05-29** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 634 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/960e75ed-e6a9-4be7-a4ec-1de1fac373eb`. Confidence: reported (aggregated from official Maryland legislature records).