---
type: "Bill"
title: "Corporate Income Tax - Single Sales Factor Apportionment"
description: "Corporate Income Tax - Single Sales Factor Apportionment"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2018"
identifier: "SB 1090"
citation: "Maryland SB 1090 (2018)"
classification: ["bill"]
subjects: ["Taxes - Income", "Corporations", "Federal Government", "Foreign Trade", "Income Tax", "Interstate Affairs", "Public Service Commission", "Reports", "Telecommunications and Information Technology"]
status: "enacted"
primary_sponsors: ["Peters and Guzzone"]
version_count: 1
action_count: 22
vote_count: 7
first_action: "2018-02-12"
last_action: "2018-04-24"
source: "openstates"
source_identifier: "ocd-bill/46632acc-bfbe-4b51-bd9c-539fc0112578"
source_url: "http://mgaleg.maryland.gov/webmga/frmMain.aspx?id=SB1090&stab=01&pid=billpage&tab=subject3&ys=2018rs"
source_hash: "59b8f9d400a9081240a5d8db233b27f3a8ee767a91480ef63734218464f4e10b"
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 1090 (2018) — Corporate Income Tax - Single Sales Factor Apportionment

## Version chain

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

1. **Bill Text** (committee substitute) — [source](http://mgaleg.maryland.gov/2018RS/bills/sb/sb1090f.pdf)

## Votes

- Favorable with amendments adp - ON 2ND RDG — **65–67** (fail) · lower
- On Third Reading — **47–84** (fail) · lower
- On Third Reading — **88–44** (pass) · lower
- On Third Reading — **42–5** (pass) · upper
- On Third Reading — **53–76** (fail) · lower
- On third reading — **39–6** (pass) · upper
- On Third Reading — **50–81** (fail) · lower

## Sponsors

- Peters and Guzzone — primary (person)

## Timeline

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

- **2018-02-12** First Reading Senate Rules `referral-committee`
- **2018-02-15** Rereferred to Budget and Taxation
- **2018-02-16** Hearing 2/27 at 1:00 p.m.
- **2018-03-19** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2018-03-19** Favorable with Amendments {409330/1 Report Adopted `committee-passage-favorable`
- **2018-03-19** Second Reading Passed with Amendments
- **2018-03-19** Third Reading Passed (42-5) `passage`
- **2018-03-20** First Reading Ways and Means `referral-committee`
- **2018-03-22** Hearing 3/28 at 1:00 p.m.
- **2018-04-05** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2018-04-05** Favorable with Amendments {795360/1 Report Adopted `committee-passage-favorable`
- **2018-04-05** Floor Committee Amendment {175661/1 Adopted `amendment-passage`
- **2018-04-05** Floor Amendment {863828/1 (Delegate Ghrist) Rejected (65-67) `amendment-failure`
- **2018-04-05** Second Reading Passed with Amendments
- **2018-04-06** Floor Amendment {563228/1 (Delegate Ghrist) Rejected (47-84) `amendment-failure`
- **2018-04-06** Floor Amendment {703227/1 (Delegate Adams) Rejected (50-81) `amendment-failure`
- **2018-04-06** Floor Amendment {703227/2 (Delegate Adams) Rejected (53-76) `amendment-failure`
- **2018-04-06** Third Reading Passed with Amendments (88-44) `passage`
- **2018-04-09** Senate Concur - House Amendments
- **2018-04-09** Third Reading Passed (39-6) `passage`
- **2018-04-09** Passed Enrolled
- **2018-04-24** Approved by the Governor - Chapter 341 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/46632acc-bfbe-4b51-bd9c-539fc0112578`. Confidence: reported (aggregated from official Maryland legislature records).