# Maryland SB 0890: Insurance - Captive Insurers - Premium Receipts Tax Study Maryland SB 0890, Insurance - Captive Insurers - Premium Receipts Tax Study, is a 2026 Regular Session Senate bill sponsored by Dawn Gile (Democratic); status signed, last action 2026-05-26 (Approved by the Governor - Chapter 638) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/MD-SB0890-2026RS - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Maryland SB 0890 - State: Maryland - Session: 2026 Regular Session - Title: Insurance - Captive Insurers - Premium Receipts Tax Study - Status: signed - Chamber: Senate - Introduced: 2026-02-06 - Last action: 2026-05-26, Approved by the Governor - Chapter 638 - Sponsor: Dawn Gile (Democratic) - Cosponsors: 0 - Subjects: Insurance - Other than Health, Taxes - Miscellaneous, Data -see also- Census; Demographics, Evaluations and Reviews, Exemptions, Health Care Facilities -see also- Clinics; Hospices; etc, Health Insurance -see also- ACA; HMOs; MCOs, Hospitals -see also- Clinics; State Hospitals, Insurance Administration, Nonprofit Organizations, Privacy, Reports, Revenue and Taxes -see also- (specific tax), Rules and Regulations, Studies -see also- Commitees & Commissions; Reports, Sunset - Touches household money: no - Roll calls: 3 (225 yes, 0 no in all) - Economic provisions PRIA read: 1 ## Summary No summary available. ## Bill overview: provisions PRIA read - No premium tax on nonprofit captives: benefit, low. Beginning July 1, 2026, Maryland does not collect the state premium receipts tax on captive insurance bought by nonprofit health care systems and hospitals. This also covers their parent groups, subsidiaries, and providers. The pause lasts through June 30, 2028. The law also blocks any retroactive… ## Sponsors and cosponsors - Sponsor: Dawn Gile (Democratic), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-04-13 | House | Third Reading Passed | pass | 137 | 0 | 3 | | 2026-04-13 | Senate | Third Reading Passed | pass | 45 | 0 | 2 | | 2026-03-30 | Senate | Third Reading Passed | pass | 43 | 0 | 1 | ## Actions (28) - 2026-05-26: Approved by the Governor - Chapter 638 - 2026-04-13: Passed Enrolled (Senate) - 2026-04-13: Third Reading Passed (45-0) (Senate) - 2026-04-13: Senate Concurs House Amendments (Senate) - 2026-04-13: Third Reading Passed (137-0) (House) - 2026-04-10: Second Reading Passed with Amendments (House) - 2026-04-10: Favorable with Amendments {983824/1 Adopted (House) - 2026-04-10: Favorable with Amendments Report by Ways and Means (House) - 2026-04-06: Hearing 4/08 at 1:00 p.m. (Ways and Means) (House) - 2026-04-06: Rereferred to Ways and Means and Health (House) - 2026-04-02: Hearing canceled (House) - 2026-04-01: Hearing 4/06 at 2:00 p.m. (House) - 2026-03-31: Referred Rules and Executive Nominations (House) - 2026-03-30: Third Reading Passed (43-0) (Senate) - 2026-03-26: Second Reading Passed with Amendments (Senate) - 2026-03-26: Floor Amendment {523529/1 (Senator Gile) Adopted (Senate) - 2026-03-26: Motion Special Order until 3/30 (Senator West) Rejected (Senate) - 2026-03-26: Floor Amendment {523529/1 (Senator Gile) (Senate) - 2026-03-26: Favorable with Amendments {133420/1 Adopted (Senate) - 2026-03-25: Motion Special Order until 3/26 (Senator Gile) Adopted (Senate) - 2026-03-25: Favorable with Amendments {133420/1 (Senate) - 2026-03-23: Motion Special Order until 3/25 (Senator West) Adopted (Senate) - 2026-03-23: Favorable with Amendments {133420/1 (Senate) - 2026-03-23: Motion Laid Over (Senator West) Adopted (Senate) - 2026-03-23: Favorable with Amendments {133420/1 (Senate) - 2026-03-23: Favorable with Amendments Report by Finance (Senate) - 2026-02-11: Hearing 2/25 at 1:00 p.m. (Senate) - 2026-02-06: First Reading Finance (Senate) ## Bill text - Enacted, 2026-05-26: [PDF](https://mgaleg.maryland.gov/2026RS/Chapters_noln/CH_638_sb0890e.pdf) - Enrolled, 2026-04-13: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0890e.pdf) - Third Reading, 2026-03-26: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0890t.pdf) - First Reading, 2026-02-06: [PDF](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0890f.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_638_sb0890e.pdf) - [Enrolled (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0890e.pdf) - [Third Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0890t.pdf) - [First Reading (PDF)](https://mgaleg.maryland.gov/2026RS/bills/sb/sb0890f.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) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/MD-SB0890-2026RS (as of 2026-10-19).