Fabio
96 lines
4.2 KiB
Markdown
96 lines
4.2 KiB
Markdown
---
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type: "Bill"
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title: "Income Tax – Pass–Through Entities and Corporations"
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description: "Income Tax – Pass–Through Entities and Corporations"
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jurisdiction: "us/states/md"
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legislature: "Maryland General Assembly"
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session: "2020"
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identifier: "SB 523"
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citation: "Maryland SB 523 (2020)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Beidle", "Carozza", "Eckardt", "Edwards", "Elfreth", "Feldman", "Griffith", "Guzzone", "Hester", "Kagan", "Kramer", "McCray", "Miller", "Peters", "Salling", "Serafini", "West", "Zucker"]
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version_count: 4
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action_count: 18
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vote_count: 4
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first_action: "2020-01-30"
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last_action: "2020-05-08"
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source: "openstates"
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source_identifier: "ocd-bill/1c15cfbc-405f-426c-99eb-504fa3cc10bd"
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source_url: "http://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0523?ys=2020RS&search=True"
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source_hash: "7291e2ab2fa5e7937af95fc5220519db937314b370dbfdb03a17c1cc836fc831"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-md"]
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---
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# Maryland SB 523 (2020) — Income Tax – Pass–Through Entities and Corporations
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Chapter - Income Tax – Pass–Through Entities and Corporations** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/Chapters_noln/CH_641_sb0523e.pdf)
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2. **Enrolled - Income Tax – Pass–Through Entities and Corporations** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0523e.pdf)
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3. **First - Income Tax - Pass-Through Entities - Imposition of Tax** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0523f.pdf)
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4. **Third - Income Tax – Pass–Through Entities and Corporations** (committee substitute) — [source](http://mgaleg.maryland.gov/2020RS/bills/sb/sb0523t.pdf)
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## Votes
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- On third reading — **44–0** (pass) · upper
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- On Third Reading — **46–0** (pass) · upper
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- ON THIRD READING (Rules Suspended) (Amend) — **133–0** (pass) · lower
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- Motion to suspend rules and allow 2 Rdgs on 1 Day — **130–3** (pass) · lower
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## Sponsors
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- Beidle — primary (person)
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- Carozza — primary (person)
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- Eckardt — primary (person)
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- Edwards — primary (person)
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- Elfreth — primary (person)
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- Feldman — primary (person)
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- Griffith — primary (person)
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- Guzzone — primary (person)
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- Hester — primary (person)
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- Kagan — primary (person)
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- Kramer — primary (person)
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- McCray — primary (person)
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- Miller — primary (person)
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- Peters — primary (person)
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- Salling — primary (person)
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- Serafini — primary (person)
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- West — primary (person)
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- Zucker — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2020-01-30** First Reading Budget and Taxation `referral-committee`
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- **2020-01-30** Hearing 2/12 at 2:00 p.m.
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- **2020-02-10** Hearing canceled
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- **2020-02-10** Hearing 2/12 at 1:00 p.m.
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- **2020-03-16** Favorable with Amendments Report by Budget and Taxation `committee-passage-favorable`
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- **2020-03-16** Favorable with Amendments { `committee-passage-favorable`
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- **2020-03-16** Second Reading Passed with Amendments
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- **2020-03-16** Third Reading Passed `passage`
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- **2020-03-17** Referred Ways and Means `referral-committee`
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- **2020-03-18** Favorable with Amendments Report by Ways and Means `committee-passage-favorable`
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- **2020-03-18** Favorable with Amendments { `committee-passage-favorable`
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- **2020-03-18** Second Reading Passed with Amendments
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- **2020-03-18** Motion Rules Suspend Two Readings Same Day (Delegate Luedtke) Adopted
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- **2020-03-18** Third Reading Passed `passage`
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- **2020-03-18** Senate Concurs House Amendments
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- **2020-03-18** Third Reading Passed `passage`
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- **2020-03-18** Passed Enrolled
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- **2020-05-08** Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 641 `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1c15cfbc-405f-426c-99eb-504fa3cc10bd`. Confidence: reported (aggregated from official Maryland legislature records).
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