# Maryland SB 0033: Recordation and Transfer Taxes - Exemption for Related Business Entities - Common Law Trusts

Maryland SB 0033, Recordation and Transfer Taxes - Exemption for Related Business Entities - Common Law Trusts, is a 2026 Regular Session Senate bill sponsored by Chris West (Republican); status failed, last action 2026-01-15 (Hearing 1/21 at 10:00 a.m.) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/MD-SB0033-2026RS
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Maryland SB 0033
- State: Maryland
- Session: 2026 Regular Session
- Title: Recordation and Transfer Taxes - Exemption for Related Business Entities - Common Law Trusts
- Status: failed
- Chamber: Senate
- Introduced: 2025-10-21
- Last action: 2026-01-15, Hearing 1/21 at 10:00 a.m.
- Sponsor: Chris West (Republican)
- Cosponsors: 0
- Subjects: Taxes - Recordation and Transfer, Commerce and Business -see also- ElectrComm; ForeignTr; etc., Estates and Trusts -see also- Beneficiaries, Exemptions, Local Government Mandates, Recordation, Transfer Tax
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Chris West (Republican), Senate

## Actions (3)

- 2026-01-15: Hearing 1/21 at 10:00 a.m. (Senate)
- 2026-01-14: First Reading Budget and Taxation (Senate)
- 2025-10-21: Pre-filed (Senate)

## Bill text

- First Reading, 2026-01-14: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0033f.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
- [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0033f.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-SB0033-2026RS (as of 2026-10-12).