---
type: "Bill"
title: "Insurance - Captive Insurers - Premium Receipts Tax Study"
description: "Insurance - Captive Insurers - Premium Receipts Tax Study"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2026"
identifier: "SB 890"
citation: "Maryland SB 890 (2026)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Gile"]
version_count: 4
action_count: 28
vote_count: 3
first_action: "2026-02-06"
last_action: "2026-05-26"
source: "openstates"
source_identifier: "ocd-bill/05bae96f-447b-4dbc-a934-a0a1183c412c"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0890?ys=2026RS"
source_hash: "b3057766dbcd60851acfef496a654f36638272259626ce5e6ad3d8ac1db06339"
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 890 (2026) — Insurance - Captive Insurers - Premium Receipts Tax Study

## Version chain

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

1. **Chapter - Insurance - Captive Insurers - Premium Receipts Tax Study** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_638_sb0890e.pdf)
2. **Enrolled - Insurance - Captive Insurers - Premium Receipts Tax Study** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0890e.pdf)
3. **First - Insurance - Premium Receipts Tax - Exemption for Captive Insurance Procured by Nonprofit Hospitals and Health Care Systems** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0890f.pdf)
4. **Third - Insurance - Captive Insurers - Premium Receipts Tax Moratorium and Study** (committee substitute) — [source](http://mgaleg.maryland.gov/2026RS/bills/sb/sb0890t.pdf)

## Votes

- Bill is on Third Reading for Final Passage. — **45–0** (pass) · upper
- On Third Reading (Amend) — **137–0** (pass) · lower
- On Third Reading — **43–0** (pass) · upper

## Sponsors

- Gile — primary (person)

## Timeline

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

- **2026-02-06** First Reading Finance `referral-committee`
- **2026-02-11** Hearing 2/25 at 1:00 p.m.
- **2026-03-23** Favorable with Amendments Report by Finance `committee-passage-favorable`
- **2026-03-23** Favorable with Amendments { `committee-passage-favorable`
- **2026-03-23** Motion Laid Over (Senator West) Adopted
- **2026-03-23** Favorable with Amendments { `committee-passage-favorable`
- **2026-03-23** Motion Special Order until 3/25 (Senator West) Adopted
- **2026-03-25** Favorable with Amendments { `committee-passage-favorable`
- **2026-03-25** Motion Special Order until 3/26 (Senator Gile) Adopted
- **2026-03-26** Favorable with Amendments { `committee-passage-favorable`
- **2026-03-26** Floor Amendment {
- **2026-03-26** Motion Special Order until 3/30 (Senator West) Rejected
- **2026-03-26** Floor Amendment {
- **2026-03-26** Second Reading Passed with Amendments
- **2026-03-30** Third Reading Passed `passage`
- **2026-03-31** Referred Rules and Executive Nominations `referral-committee`
- **2026-04-01** Hearing 4/06 at 2:00 p.m.
- **2026-04-02** Hearing canceled
- **2026-04-06** Rereferred to Ways and Means and Health
- **2026-04-06** Hearing 4/08 at 1:00 p.m. (Ways and Means)
- **2026-04-10** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2026-04-10** Favorable with Amendments { `committee-passage-favorable`
- **2026-04-10** Second Reading Passed with Amendments
- **2026-04-13** Third Reading Passed `passage`
- **2026-04-13** Senate Concurs House Amendments
- **2026-04-13** Third Reading Passed `passage`
- **2026-04-13** Passed Enrolled
- **2026-05-26** Approved by the Governor - Chapter 638 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/05bae96f-447b-4dbc-a934-a0a1183c412c`. Confidence: reported (aggregated from official Maryland legislature records).