---
type: "Bill"
title: "Tax Relief and State Personnel Equality for Service Members Act"
description: "Tax Relief and State Personnel Equality for Service Members Act"
jurisdiction: "us/states/md"
legislature: "Maryland General Assembly"
session: "2025"
identifier: "SB 278"
citation: "Maryland SB 278 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bailey", "Benson", "Corderman", "Gallion", "Guzzone", "Hester", "Hettleman", "Jennings", "King", "Lewis Young", "M. Jackson", "Mautz", "McCray", "Rosapepe", "Salling", "Simonaire", "Zucker"]
version_count: 3
action_count: 14
vote_count: 2
first_action: "2025-01-10"
last_action: "2025-05-06"
source: "openstates"
source_identifier: "ocd-bill/7f551ee6-a915-4a43-b21f-ca43f84d9f97"
source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0278?ys=2025RS&search=True"
source_hash: "e5a3163776ae0b9f69c7a1177991d2c2adf97f15426046bfcdd4643ad00c1edf"
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 278 (2025) — Tax Relief and State Personnel Equality for Service Members Act

## Version chain

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

1. **Chapter - Tax Relief and State Personnel Equality for Service Members Act** (committee substitute) — [source](http://mgaleg.maryland.gov/2025RS/Chapters_noln/CH_258_sb0278t.pdf)
2. **First - Tax Relief and Pensions Equality for Service Members Act** (committee substitute) — [source](http://mgaleg.maryland.gov/2025RS/bills/sb/sb0278f.pdf)
3. **Third - Tax Relief and State Personnel Equality for Service Members Act** (committee substitute) — [source](http://mgaleg.maryland.gov/2025RS/bills/sb/sb0278t.pdf)

## Votes

- On Third Reading — **137–0** (pass) · lower
- On Third Reading — **47–0** (pass) · upper

## Sponsors

- Bailey — primary (person)
- Benson — primary (person)
- Corderman — primary (person)
- Gallion — primary (person)
- Guzzone — primary (person)
- Hester — primary (person)
- Hettleman — primary (person)
- Jennings — primary (person)
- King — primary (person)
- Lewis Young — primary (person)
- M. Jackson — primary (person)
- Mautz — primary (person)
- McCray — primary (person)
- Rosapepe — primary (person)
- Salling — primary (person)
- Simonaire — primary (person)
- Zucker — primary (person)

## Timeline

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

- **2025-01-10** First Reading Budget and Taxation and Education, Energy, and the Environment `referral-committee`
- **2025-01-15** Hearing 1/29 at 10:30 a.m. (Budget and Taxation)
- **2025-03-13** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
- **2025-03-13** Favorable with Amendments { `committee-passage-favorable`
- **2025-03-13** Floor Amendment {
- **2025-03-13** Second Reading Passed with Amendments
- **2025-03-14** Third Reading Passed `passage`
- **2025-03-15** Referred Appropriations Ways and Means `referral-committee`
- **2025-03-19** Hearing 3/25 at 1:00 p.m. (Appropriations)
- **2025-04-04** Favorable Report by Appropriations `committee-passage-favorable`
- **2025-04-04** 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 258 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7f551ee6-a915-4a43-b21f-ca43f84d9f97`. Confidence: reported (aggregated from official Maryland legislature records).