---
type: "Bill"
title: "Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption"
description: "Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2024"
identifier: "SB 580"
citation: "Maryland SB 580 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bailey", "Benson", "Corderman", "Elfreth", "Guzzone", "Hettleman", "Jackson", "Jennings", "King", "McCray", "Rosapepe", "Salling", "Zucker"]
version_count: 3
action_count: 13
vote_count: 2
first_action: "2024-01-25"
last_action: "2024-05-16"
source: "openstates"
source_identifier: "ocd-bill/01bcda4b-c19e-4896-8664-238c1c79e4cb"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0580?ys=2024RS&search=True"
source_hash: "07da61e4abe838eb95552cc98dd5b3304a811e6b63abfe079a160b36cc805319"
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 580 (2024) — Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption

## Version chain

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

1. **Chapter - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/Chapters_noln/CH_791_sb0580t.pdf)
2. **First - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/sb/sb0580f.pdf)
3. **Third - Sales and Use Tax - Nonprofit Organizations Maintaining Memorials - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2024RS/bills/sb/sb0580t.pdf)

## Votes

- On Third Reading — **136–0** (pass) · lower
- On Third Reading — **45–0** (pass) · upper

## Sponsors

- Bailey — primary (person)
- Benson — primary (person)
- Corderman — primary (person)
- Elfreth — primary (person)
- Guzzone — primary (person)
- Hettleman — primary (person)
- Jackson — primary (person)
- Jennings — primary (person)
- King — primary (person)
- McCray — primary (person)
- Rosapepe — primary (person)
- Salling — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2024-01-25** First Reading Budget and Taxation `referral-committee`
- **2024-01-29** Hearing 2/07 at 2:00 p.m.
- **2024-02-14** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2024-02-15** Favorable with Amendments { `committee-passage-favorable`
- **2024-02-15** Second Reading Passed with Amendments
- **2024-02-20** Third Reading Passed `passage`
- **2024-02-21** Referred Ways and Means `referral-committee`
- **2024-03-07** Hearing 3/21 at 1:00 p.m.
- **2024-04-01** Favorable Report by Ways and Means `committee-passage-favorable`
- **2024-04-01** Favorable Adopted Second Reading Passed `committee-passage-favorable`
- **2024-04-03** Third Reading Passed `passage`
- **2024-04-04** Returned Passed
- **2024-05-16** Approved by the Governor - Chapter 791 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/01bcda4b-c19e-4896-8664-238c1c79e4cb`. Confidence: reported (aggregated from official Maryland legislature records).