---
type: "Bill"
title: "Sales and Use Tax - Diapers and Baby Products - Exemption"
description: "Sales and Use Tax - Diapers and Baby Products - Exemption"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2022"
identifier: "SB 316"
citation: "Maryland SB 316 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Beidle", "Corderman", "Elfreth", "Feldman", "Hettleman", "Jackson", "Klausmeier", "Lam", "Lee", "Ready", "Salling", "Washington", "West", "Young"]
version_count: 4
action_count: 16
vote_count: 3
first_action: "2022-01-20"
last_action: "2022-04-01"
source: "openstates"
source_identifier: "ocd-bill/bd421e60-4361-445a-888e-6fe31e73e519"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0316?ys=2022RS&search=True"
source_hash: "2b0448160afbc6f9966a310afbe2cb48232df67ad3331c51bb4873cbb2a913da"
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 316 (2022) — Sales and Use Tax - Diapers and Baby Products - Exemption

## Version chain

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

1. **Chapter - Sales and Use Tax - Diapers and Baby Products - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/Chapters_noln/CH_7_sb0316e.pdf)
2. **Enrolled - Sales and Use Tax - Diapers and Baby Products - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0316e.pdf)
3. **First - Sales and Use Tax - Diapers - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0316f.pdf)
4. **Third - Sales and Use Tax - Diapers and Baby Products - Exemption** (committee substitute) — [source](http://mgaleg.maryland.gov/2022RS/bills/sb/sb0316t.pdf)

## Votes

- On third reading — **46–0** (pass) · upper
- On Third Reading (Amend) — **133–0** (pass) · lower
- On Third Reading — **42–0** (pass) · upper

## Sponsors

- Beidle — primary (person)
- Corderman — primary (person)
- Elfreth — primary (person)
- Feldman — primary (person)
- Hettleman — primary (person)
- Jackson — primary (person)
- Klausmeier — primary (person)
- Lam — primary (person)
- Lee — primary (person)
- Ready — primary (person)
- Salling — primary (person)
- Washington — primary (person)
- West — primary (person)
- Young — primary (person)

## Timeline

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

- **2022-01-20** First Reading Budget and Taxation `referral-committee`
- **2022-01-26** Hearing 2/08 at 2:30 p.m.
- **2022-03-28** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2022-03-28** Favorable with Amendments { `committee-passage-favorable`
- **2022-03-28** Second Reading Passed with Amendments
- **2022-03-29** Third Reading Passed `passage`
- **2022-03-29** Referred Rules and Executive Nominations `referral-committee`
- **2022-03-29** Rereferred to Ways and Means
- **2022-03-30** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
- **2022-03-30** Favorable with Amendments { `committee-passage-favorable`
- **2022-03-30** Second Reading Passed with Amendments
- **2022-03-31** Third Reading Passed `passage`
- **2022-04-01** Senate Concurs House Amendments
- **2022-04-01** Third Reading Passed `passage`
- **2022-04-01** Passed Enrolled
- **2022-04-01** Approved by the Governor - Chapter 7 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bd421e60-4361-445a-888e-6fe31e73e519`. Confidence: reported (aggregated from official Maryland legislature records).