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Enacted

Maryland exempts construction materials and warehousing equipment at Mount Aetna Technology Park from sales and use tax

Original title: Washington County - Sales and Use Tax Exemption - Target Redevelopment Area

Last action · May 26, 2026: Approved by the Governor - Chapter 731Sponsor: Paul Corderman

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Maryland exempts certain s and purchased for use in the Mount Aetna Technology Park in Washington County from the state sales and use tax, starting July 1, 2026. Buyers must keep records of unpaid taxes for at least three years, report annual savings to the Comptroller starting in 2027, and the Comptroller must report aggregate tax exemptions annually to the Governor and General Assembly.

Why it matters

The measure establishes a 10-year tax exemption for development projects within a specific Washington County technology park, requiring participating buyers to track savings and submit annual reports until the law sunsets in June 2036.

Background
  • Senate Bill 193 was enacted by the Maryland General Assembly during the 2026 regular session and signed into law by Governor Wes Moore as Chapter 731. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Buyers in Mount Aetna Technology Park

Eligible purchasers are exempt from paying state sales and use tax on construction materials and warehousing equipment, and must fulfill recordkeeping and annual reporting requirements.

Directly affected

Comptroller

The agency is tasked with issuing eligibility certificates to buyers and compiling an annual report of aggregate unpaid taxes for the Governor and General Assembly.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who qualifies for the sales and use tax exemption?
A person purchasing or solely for use in the Mount Aetna Technology Park in Washington County who provides the vendor with eligibility evidence from the Comptroller.
How long must buyers keep records of the tax savings?
Buyers must maintain records of the amount of sales and use tax not paid for at least 3 years after the date of sale.
How long will this tax exemption last?
The exemption takes effect July 1, 2026, and remains effective for 10 years until it is on June 30, 2036.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Current status: Signed into law.

Procedural history

18 actions
  1. May 26, 2026Governor of MarylandEnrolled
    Approved by the Governor - Chapter 731
  2. Apr 13, 2026SenateFloor
    Passed Enrolled
  3. Apr 13, 2026SenateFloor
    Third Reading Passed (47-0)
  4. Apr 13, 2026SenateFloor
    Senate Concurs House Amendments
  5. Apr 13, 2026HouseFloor
    Third Reading Passed (136-0)
  6. Apr 11, 2026HouseFloor
    Second Reading Passed with Amendments
Show 12 earlier actions
  1. Apr 11, 2026House
    Favorable with Amendments { 483124/1 Adopted
  2. Apr 11, 2026HouseCommittee
    Favorable with Amendments Report by Ways and Means
  3. Mar 25, 2026House
    Hearing 3/31 at 1:00 p.m.
  4. Mar 20, 2026HouseCommittee
    Referred Ways and Means
  5. Mar 19, 2026SenateFloor
    Third Reading Passed (45-0)
  6. Mar 18, 2026SenateFloor
    Motion Special Order until 3/19 (Senator Corderman) Adopted
  7. Mar 13, 2026SenateFloor
    Second Reading Passed
  8. Mar 13, 2026SenateFloor
    Favorable Adopted
  9. Mar 13, 2026SenateCommittee
    Favorable Report by Budget and Taxation
  10. Jan 15, 2026Senate
    Hearing 1/21 at 10:00 a.m.
  11. Jan 14, 2026SenateIntroduced
    First Reading Budget and Taxation
  12. Oct 31, 2025SenateIntroduced
    Pre-filed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

temporal pattern100% confidence

Ten-Year Sunset Provision

The tax exemption includes a strict 10-year expiration date, automatically terminating on June 30, 2036, without requiring legislative action.

Connected Entities

Comptroller, Governor, General Assembly
OrganizationComptroller“State official responsible for issuing eligibility certificates and reporting ag”Map →
PersonGovernor“Recipient of the annual report on aggregate unpaid sales and use taxes.”Map →
OrganizationGeneral Assembly“State legislature receiving the Comptroller's annual report.”Map →

Sources

Open source document

mgaleg.maryland.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz25
    Current news / social attention level

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