# Maryland HB 0483: Business Regulation - Charitable Organizations - Audit and Review Thresholds

Maryland HB 0483, Business Regulation - Charitable Organizations - Audit and Review Thresholds, is a 2026 Regular Session House bill sponsored by Sarah Wolek (Democratic); status signed, last action 2026-05-12 (Approved by the Governor - Chapter 393) (as of 2026-10-19).

- Canonical: https://policyrisk.com/state-bill/MD-HB0483-2026RS
- As of: 2026-10-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland HB 0483
- State: Maryland
- Session: 2026 Regular Session
- Title: Business Regulation - Charitable Organizations - Audit and Review Thresholds
- Status: signed
- Chamber: House
- Introduced: 2026-01-23
- Last action: 2026-05-12, Approved by the Governor - Chapter 393
- Sponsor: Sarah Wolek (Democratic)
- Cosponsors: 0
- Subjects: Business Regulation, Auditors and Audits, Commerce and Business -see also- ElectrComm; ForeignTr; etc., Evaluations and Reviews, Gifts, Nonprofit Organizations, Rules and Regulations, Secretary of State
- Touches household money: no
- Roll calls: 2 (140 yes, 36 no in all)
- Economic provisions PRIA read: 2

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Fewer CPA audits for Maryland charities: benefit, high. Beginning July 1, 2026, Maryland raises the audit and review triggers for registered charities. An independent CPA audit is required only if charitable contribution income in the last fiscal year is $1,000,000 or more. A CPA review is required only if that income is at least $400,000 but under $1,0…
- Secretary can require audits under $1,000,000: cost, medium. Beginning July 1, 2026, the Maryland Secretary of State may require an audit or review even when a charity’s gross income is under $1,000,000. Before, this discretionary power applied under $750,000. This is not an automatic trigger; it is case by case.

## Sponsors and cosponsors

- Sponsor: Sarah Wolek (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-04-08 | Senate | Third Reading Passed | pass | 44 | 0 | 1 |
| 2026-03-12 | House | Third Reading Passed | pass | 96 | 36 | 4 |

## Actions (15)

- 2026-05-12: Approved by the Governor - Chapter 393
- 2026-04-09: Returned Passed (House)
- 2026-04-08: Third Reading Passed (44-0) (Senate)
- 2026-04-07: Second Reading Passed (Senate)
- 2026-04-07: Favorable Adopted (Senate)
- 2026-04-06: Favorable Report by Judicial Proceedings (Senate)
- 2026-03-13: Referred Judicial Proceedings (Senate)
- 2026-03-12: Third Reading Passed (96-36) (House)
- 2026-03-11: Second Reading Passed with Amendments (House)
- 2026-03-11: Favorable with Amendments {833920/1 Adopted (House)
- 2026-03-10: Favorable with Amendments Report by Economic Matters (House)
- 2026-02-06: Hearing 2/11 at 2:30 p.m. (House)
- 2026-02-06: Hearing canceled (House)
- 2026-01-28: Hearing 2/11 at 1:00 p.m. (House)
- 2026-01-23: First Reading Economic Matters (House)

## Bill text

- Enacted, 2026-05-12: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_393_hb0483t.pdf)
- Third Reading, 2026-03-11: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0483t.pdf)
- First Reading, 2026-01-23: [PDF](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0483f.pdf)

## Related bills

- SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - Authorization (became law)
- SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishment (became law)
- SB 0244: Code Revision - Health - Maryland Medical Assistance Program (became law)
- SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-1 Specialists Act) (became law)
- SB 0016: Child Support - Earnings Withholdings Limits (became law)
- HB 0529: Code Revision - Health - Maryland Medical Assistance Program (became law)

## Sources
- [Enacted (PDF)](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_393_hb0483t.pdf)
- [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0483t.pdf)
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/hb/hb0483f.pdf)

## Related
- [SB 0496: Maryland Medical Assistance Program - Coverage for the Treatment of Obesity - A…](https://policyrisk.com/state-bill/MD-SB0496-2026RS)
- [SB 0366: Motor Vehicles - Intelligent Speed Assistance System Pilot Program - Establishm…](https://policyrisk.com/state-bill/MD-SB0366-2026RS)
- [SB 0244: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-SB0244-2026RS)
- [SB 0148: Income Tax - Credit for 9-1-1 Specialist Retirement Income (Supporting Our 9-1-…](https://policyrisk.com/state-bill/MD-SB0148-2026RS)
- [SB 0016: Child Support - Earnings Withholdings Limits](https://policyrisk.com/state-bill/MD-SB0016-2026RS)
- [HB 0529: Code Revision - Health - Maryland Medical Assistance Program](https://policyrisk.com/state-bill/MD-HB0529-2026RS)
- [Maryland bills](https://policyrisk.com/states/maryland/bills)
- [Maryland state hub](https://policyrisk.com/states/maryland)
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Source: PRIA, https://policyrisk.com/state-bill/MD-HB0483-2026RS (as of 2026-10-19).