republic-os/legislation/us/states/md/2020/sb-523.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Income Tax – Pass–Through Entities and Corporations	Income Tax – Pass–Through Entities and Corporations	us/states/md	Maryland General Assembly	2020	SB 523	Maryland SB 523 (2020)	bill		enacted	Beidle Carozza Eckardt Edwards Elfreth Feldman Griffith Guzzone Hester Kagan Kramer McCray Miller Peters Salling Serafini West Zucker	4	18	4	2020-01-30	2020-05-08	openstates	ocd-bill/1c15cfbc-405f-426c-99eb-504fa3cc10bd	http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0523?ys=2020RS&search=True	7291e2ab2fa5e7937af95fc5220519db937314b370dbfdb03a17c1cc836fc831	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-md

Maryland SB 523 (2020) — Income Tax – Pass–Through Entities and Corporations

Version chain

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

1. Chapter - Income Tax – Pass–Through Entities and Corporations (committee substitute) — source
2. Enrolled - Income Tax – Pass–Through Entities and Corporations (committee substitute) — source
3. First - Income Tax - Pass-Through Entities - Imposition of Tax (committee substitute) — source
4. Third - Income Tax – Pass–Through Entities and Corporations (committee substitute) — source

Votes

• On third reading — 44–0 (pass) · upper
• On Third Reading — 46–0 (pass) · upper
• ON THIRD READING (Rules Suspended) (Amend) — 133–0 (pass) · lower
• Motion to suspend rules and allow 2 Rdgs on 1 Day — 130–3 (pass) · lower

Sponsors

• Beidle — primary (person)
• Carozza — primary (person)
• Eckardt — primary (person)
• Edwards — primary (person)
• Elfreth — primary (person)
• Feldman — primary (person)
• Griffith — primary (person)
• Guzzone — primary (person)
• Hester — primary (person)
• Kagan — primary (person)
• Kramer — primary (person)
• McCray — primary (person)
• Miller — primary (person)
• Peters — primary (person)
• Salling — primary (person)
• Serafini — primary (person)
• West — primary (person)
• Zucker — primary (person)

Timeline

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

• 2020-01-30 First Reading Budget and Taxation referral-committee
• 2020-01-30 Hearing 2/12 at 2:00 p.m.
• 2020-02-10 Hearing canceled
• 2020-02-10 Hearing 2/12 at 1:00 p.m.
• 2020-03-16 Favorable with Amendments Report by Budget and Taxation committee-passage-favorable
• 2020-03-16 Favorable with Amendments { committee-passage-favorable
• 2020-03-16 Second Reading Passed with Amendments
• 2020-03-16 Third Reading Passed passage
• 2020-03-17 Referred Ways and Means referral-committee
• 2020-03-18 Favorable with Amendments Report by Ways and Means committee-passage-favorable
• 2020-03-18 Favorable with Amendments { committee-passage-favorable
• 2020-03-18 Second Reading Passed with Amendments
• 2020-03-18 Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted
• 2020-03-18 Third Reading Passed passage
• 2020-03-18 Senate Concurs House Amendments
• 2020-03-18 Third Reading Passed passage
• 2020-03-18 Passed Enrolled
• 2020-05-08 Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 641 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/1c15cfbc-405f-426c-99eb-504fa3cc10bd. Confidence: reported (aggregated from official Maryland legislature records).