SB0193 • 2026

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

Taxes Technology

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Senator Corderman
Last action: 2026-05-26
Official status: Approved by the Governor - Chapter 731
Effective date: 2026-07-01

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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

Providing an exemption from the sales and use tax for certain construction material or warehousing equipment that is purchased for use in the Mount Aetna Technology Park in Washington County; requiring the buyer to maintain for at least 3 years after the date of sale a record of the amount of tax that was not paid as a result of the exemption; and requiring on or before December 31, 2027 that the Comptroller to submit an annual report to the Governor and the General Assembly on the aggregate amount of tax not paid due to the exemption.

What This Bill Does

Providing an exemption from the sales and use tax for certain construction material or warehousing equipment that is purchased for use in the Mount Aetna Technology Park in Washington County; requiring the buyer to maintain for at least 3 years after the date of sale a record of the amount of tax that was not paid as a result of the exemption; and requiring on or before December 31, 2027 that the Comptroller to submit an annual report to the Governor and the General Assembly on the aggregate amount of tax not paid due to the exemption.

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

483124/1

None

Favorable with Amendments { 483124/1 Adopted

Plain English: AMENDMENT TO SENATE BILL 193 (Third Reading File Bill) On page 2, after line 24, insert: “(C) FOR AT LEAST 3 YEARS AFTER THE DATE OF A SALE DESCRIBED UNDER SUBSECTION (B) OF THIS SECTION , THE BUYER SHALL MAIN TAIN A RECORD OF THE AMOUNT OF SALES AND USE TAX THAT WAS NOT PAID AS A RESULT OF THE EXEMPTION UNDER THIS SECTION.

AMENDMENT TO SENATE BILL 193 (Third Reading File Bill) On page 2, after line 24, insert: “(C) FOR AT LEAST 3 YEARS AFTER THE DATE OF A SALE DESCRIBED UNDER SUBSECTION (B) OF THIS SECTION , THE BUYER SHALL MAIN TAIN A RECORD OF THE AMOUNT OF SALES AND USE TAX THAT WAS NOT PAID AS A RESULT OF THE EXEMPTION UNDER THIS SECTION.
(D) (1) ON OR BEFORE OCTOBER 1, 2027, AND EACH OCTOBER 1 THEREAFTER, EACH BUYER THAT RECE IVES A CERTIFICATE I SSUED IN ACCORDANCE WITH THIS SECTION SHALL REPORT TO THE COMPTROLLER THE AMOUNT OF SALES AND USE TAX THAT WAS NOT PAID AS A RESULT OF THE EXEMPTION UNDER THIS SECTION DURING THE IMMEDIATELY PRECEDIN G FISCAL YEAR.
(2) ON OR BEFORE DECEMBER 31, 2027, AND EACH DECEMBER 31 THEREAFTER, THE COMPTROLLER SHALL SUBMIT A REPORT TO THE GOVERNOR AND, IN ACCORDANCE WITH § 2–1257 OF THE STATE GOVERNMENT ARTICLE, THE GENERAL ASSEMBLY ON THE AGGREGATE AMOUNT OF SALES AND USE TAX THAT WAS NOT PAID AS A RESULT OF THE E XEMPTION UNDER THIS SECTION DURING THE IMMEDIATELY PRECEDING FISCAL YEAR.”.
SB0193/483124/1 BY: Ways and Means Committee

Bill History

2026-05-26 Post Passage
Approved by the Governor - Chapter 731
2026-04-11 House
Favorable with Amendments Report by Ways and Means
2026-03-30 House
Third Reading Passed (136-0)
2026-03-27 House
Favorable with Amendments { 483124/1 Adopted
2026-03-27 House
Second Reading Passed with Amendments
2026-03-26 Senate
Senate Concurs House Amendments
2026-03-26 Senate
Third Reading Passed (47-0)
2026-03-26 Senate
Passed Enrolled
2026-03-25 House
Hearing 3/31 at 1:00 p.m.
2026-03-13 Senate
Favorable Report by Budget and Taxation
2026-03-07 House
Referred Ways and Means
2026-03-03 Senate
Third Reading Passed (45-0)
2026-03-02 Senate
Motion Special Order until 3/19 (Senator Corderman) Adopted
2026-02-28 Senate
Favorable Adopted
2026-02-28 Senate
Second Reading Passed
2026-01-15 Senate
Hearing 1/21 at 10:00 a.m.
2026-01-14 Senate
First Reading Budget and Taxation
2025-10-31 Senate
Pre-filed
Maryland General Assembly
Text - First - Washington County - Sales and Use Tax Exemption - Target Redevelopment Area
Maryland General Assembly
Vote - Senate - Committee - Budget and Taxation
Maryland General Assembly
Text - Third - Washington County - Sales and Use Tax Exemption - Target Redevelopment Area
Maryland General Assembly
Vote - House - Committee - Ways and Means
Maryland General Assembly
Text - Enrolled - Washington County - Sales and Use Tax Exemption - Target Redevelopment Area

Official Summary Text

Providing an exemption from the sales and use tax for certain construction material or warehousing equipment that is purchased for use in the Mount Aetna Technology Park in Washington County; requiring the buyer to maintain for at least 3 years after the date of sale a record of the amount of tax that was not paid as a result of the exemption; and requiring on or before December 31, 2027 that the Comptroller to submit an annual report to the Governor and the General Assembly on the aggregate amount of tax not paid due to the exemption.

Current Bill Text

Read the full stored bill text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
Italics indicate opposite chamber/conference committee amendments.
*sb0193*

SENATE BILL 193
Q4 (6lr1538)
ENROLLED BILL
— Budget and Taxation/Ways and Means —
Introduced by Senator Corderman

Read and Examined by Proofreaders:

_______________________________________________
Proofreader.
_______________________________________________
Proofreader.

Sealed with the Great Seal and presented to the Governor, for his approval this

_______ day of _______________ at _________________ _______ o’clock, ________M.

______________________________________________
President.

CHAPTER ______

AN ACT concerning 1

Washington County – Sales and Use Tax Exemption – Target Redevelopment 2
Area 3

FOR the purpose of providing an exemption from the sales and use tax for certain 4
construction material or warehousing equipment used on certain property in 5
Washington County; and generally relating to sales and use tax exemptions. 6

BY adding to 7
Article – Tax – General 8
Section 11–247 9
Annotated Code of Maryland 10
(2022 Replacement Volume and 2025 Supplement) 11

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12
That the Laws of Maryland read as follows: 13
2 SENATE BILL 193

Article – Tax – General 1

11–247. 2

(A) (1) IN THIS SECTION THE F OLLOWING WORDS HAVE THE MEANINGS 3
INDICATED. 4

(2) (I) “CONSTRUCTION MATERIAL” MEANS AN ITEM OF TANGIBLE 5
PERSONAL PROPERTY THAT IS USED TO CONSTR UCT OR RENOVATE A BU ILDING, A 6
STRUCTURE, OR AN IMPROVEMENT ON LAND AND THAT TYPICA LLY LOSES ITS 7
SEPARATE IDENTITY AS PERSONAL PROPERTY ONCE INCORPORATED IN TO THE 8
REAL PROPERTY. 9

(II) “CONSTRUCTION MATERIAL ” INCLUDES BUILDING 10
MATERIALS, BUILDING SYSTEMS EQU IPMENT, LANDSCAPING MATERIAL S, AND 11
SUPPLIES. 12

(3) “TARGET REDEVELOPMENT AREA” MEANS REAL PROPERTY IN 13
WASHINGTON COUNTY THAT: 14

(I) IS COMMONLY KNOWN AS THE MOUNT AETNA TECHNOLOGY 15
PARK AND ACCESSIBLE F ROM ROBINWOOD DRIVE, MOUNT AETNA ROAD, AND 16
YALE DRIVE; AND 17

(II) IS LOCATED IN AN OFFICE, RESEARCH, AND INDUSTRY 18
ZONING DISTRICT. 19

(4) “WAREHOUSING EQUIPMENT ” MEANS EQUIPMENT USED FOR 20
MATERIAL HANDLING AN D STORAGE, INCLUDING RACKING SY STEMS, CONVEYING 21
SYSTEMS, AND COMPUTER SYSTEMS AND EQUIPMENT. 22

(B) THE SALES AND USE TAX DOES NOT APPLY TO A SALE OF CONSTRUCTION 23
MATERIAL OR WAREHOUSING EQUIPMENT IF: 24

(1) THE MATERIAL OR EQUI PMENT IS PURCHASED BY A PERSON 25
SOLELY FOR USE IN A TARGET REDEVELOPMENT AREA; AND 26

(2) THE BUYER PROVIDES T HE VENDOR WITH EVIDE NCE OF 27
ELIGIBILITY FOR THE EXEMPTION ISSUED BY THE COMPTROLLER. 28

(C) FOR AT LEAST 3 YEARS AFTER THE DATE OF A SALE DESCRIBED UNDER 29
SUBSECTION (B) OF THIS SECTION, THE BUYER SHALL MAINTAIN A RECORD OF THE 30
SENATE BILL 193 3

AMOUNT OF SALES AND USE TAX THAT WAS NOT PAID AS A RESULT OF THE 1
EXEMPTION UNDER THIS SECTION. 2

(D) (1) ON OR BEFORE OCTOBER 1, 2027, AND EACH OCTOBER 1 3
THEREAFTER, EACH BUYER THAT RECEIVES A CERTIFICATE ISSUED IN ACCORDANCE 4
WITH THIS SECTION SHALL REPORT TO THE COMPTROLLER THE AMOUNT OF SALES 5
AND USE TAX THAT WAS NOT PAID AS A RESULT OF THE EXEMPTION UND ER THIS 6
SECTION DURING THE IMMEDIATELY PRECEDING FISCAL YEAR. 7

(2) ON OR BEFOR E DECEMBER 31, 2027, AND EACH DECEMBER 31 8
THEREAFTER, THE COMPTROLLER SHALL SUB MIT A REPORT TO THE GOVERNOR 9
AND, IN ACCORDANCE WITH § 2–1257 OF THE STATE GOVERNMENT ARTICLE, THE 10
GENERAL ASSEMBLY ON THE AGGREGATE AMOUNT OF SALES AND USE TAX THAT WAS 11
NOT PAI D AS A RESULT OF THE EXEMPTION UNDER THIS SECTION DURING THE 12
IMMEDIATELY PRECEDING FISCAL YEAR. 13

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 14
1, 2026. It shall remain effective for a period of 10 years and, at the end of June 30, 2036, 15
this Act, with no further action required by the General Assembly, shall be abrogated and 16
of no further force and effect. 17

Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.