---
type: "Bill"
title: "Accountants - Licensed Out-of-State Practice Privileges - Qualifications"
description: "Accountants - Licensed Out-of-State Practice Privileges - Qualifications"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2025"
identifier: "SB 51"
citation: "Maryland SB 51 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Ellis"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2024-10-29"
last_action: "2025-05-06"
source: "openstates"
source_identifier: "ocd-bill/d5e14970-f369-4e17-8e43-2518941aa817"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0051?ys=2025RS&search=True"
source_hash: "0d0652443f8122b06dc416aeb01eb7bdfaa2e698614d9a1f8d288ee63031f2f4"
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 51 (2025) — Accountants - Licensed Out-of-State Practice Privileges - Qualifications

## Version chain

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

1. **Chapter - Accountants - Licensed Out-of-State Practice Privileges - Qualifications** (committee substitute) — [source](http://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_406_sb0051t.pdf)
2. **First - Accountants - Reciprocal Licenses - Qualifications** (committee substitute) — [source](http://mgaleg.maryland.gov/2025RS/bills/sb/sb0051f.pdf)
3. **Third - Accountants - Licensed Out-of-State Practice Privileges - Qualifications** (committee substitute) — [source](http://mgaleg.maryland.gov/2025RS/bills/sb/sb0051t.pdf)

## Votes

- On Third Reading — **140–0** (pass) · lower
- On Third Reading — **45–0** (pass) · upper

## Sponsors

- Ellis — primary (person)

## Timeline

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

- **2024-10-29** Pre-filed `introduction`
- **2025-01-08** First Reading Education, Energy, and the Environment `referral-committee`
- **2025-01-14** Hearing 1/30 at 1:00 p.m.
- **2025-02-10** Favorable with Amendments Report by Education, Energy, and the Environment `committee-passage-favorable`
- **2025-02-11** Favorable with Amendments { `committee-passage-favorable`
- **2025-02-11** Second Reading Passed with Amendments
- **2025-02-13** Third Reading Passed `passage`
- **2025-02-14** Referred Economic Matters `referral-committee`
- **2025-04-05** Favorable Report by Economic Matters `committee-passage-favorable`
- **2025-04-05** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2025-04-07** Third Reading Passed `passage`
- **2025-04-07** Returned Passed
- **2025-05-06** Approved by the Governor - Chapter 406 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d5e14970-f369-4e17-8e43-2518941aa817`. Confidence: reported (aggregated from official Maryland legislature records).