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MarylandSB 01932026 Regular SessionSenate

Washington County - Sales and Use Tax Exemption - Target Redevelopment Area

Sponsored By: Paul D. Corderman (Republican)

Signed by Governor

Taxes - Sales and UseBoundariesComptrollerConstructionEquipment -see also- Charging; Med. Equip.; MV Equip; etc.EvidenceExemptionsIndustry and ManufacturingReal PropertyRecords -see also- Land Records; Vital RecordsReportsRetail SalesSales and Use TaxStorageSunsetTimeWashington CountyZoning and Planning

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Sales tax break for Mount Aetna construction and warehousing

The law exempts Maryland sales and use tax on construction materials and warehousing equipment used only in the Target Redevelopment Area at the Mount Aetna Technology Park in Washington County (near Robinwood Dr., Mount Aetna Rd., and Yale Dr.). To claim it, the buyer gives the vendor a certificate from the Maryland Comptroller. Covered items include building materials, building systems and landscaping supplies, and rack, conveyor, and computer systems for storage and handling. Savings equal the sales tax rate times the purchase price. Buyers must keep a record for at least 3 years showing the sales tax they did not pay. Buyers with a certificate must report that unpaid tax amount to the Comptroller each year by October 1 (first due October 1, 2027). The exemption starts July 1, 2026 and ends June 30, 2036.

Sponsors & Cosponsors

Sponsor

  • Paul D. Corderman

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 228 • No: 0

House vote • 4/13/2026

Third Reading Passed

Yes: 136 • No: 0 • Other: 4

Senate vote • 4/13/2026

Third Reading Passed

Yes: 47 • No: 0

Senate vote • 3/19/2026

Third Reading Passed

Yes: 45 • No: 0

Actions Timeline

  1. Approved by the Governor - Chapter 731

    5/26/2026

  2. Passed Enrolled

    4/13/2026Senate

  3. Third Reading Passed (47-0)

    4/13/2026Senate

  4. Senate Concurs House Amendments

    4/13/2026Senate

  5. Third Reading Passed (136-0)

    4/13/2026House

  6. Second Reading Passed with Amendments

    4/11/2026House

  7. Favorable with Amendments {483124/1 Adopted

    4/11/2026House

  8. Favorable with Amendments Report by Ways and Means

    4/11/2026House

  9. Hearing 3/31 at 1:00 p.m.

    3/25/2026House

  10. Referred Ways and Means

    3/20/2026House

  11. Third Reading Passed (45-0)

    3/19/2026Senate

  12. Motion Special Order until 3/19 (Senator Corderman) Adopted

    3/18/2026Senate

  13. Second Reading Passed

    3/13/2026Senate

  14. Favorable Adopted

    3/13/2026Senate

  15. Favorable Report by Budget and Taxation

    3/13/2026Senate

  16. Hearing 1/21 at 10:00 a.m.

    1/15/2026Senate

  17. First Reading Budget and Taxation

    1/14/2026Senate

  18. Pre-filed

    10/31/2025Senate

Bill Text

  • Enacted

    5/26/2026

    PDF

  • Enrolled

    4/13/2026

    PDF

  • Third Reading

    3/13/2026

    PDF

  • First Reading

    1/14/2026

    PDF

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