Maryland legislation · 2026 Regular Session
Maryland HB1554: Sales and Use Tax - Electricity for Agriculture Purposes - Study and Report
Status: Signed into law, May 26, 2026
Requiring the Comptroller, in consultation with certain entities, to study and report to the General Assembly by December 15, 2026, on exempting from the sales and use tax electricity used for agricultural purposes such as raising livestock or poultry, preparing, irrigating, or tending the soil, or planting, maintaining, or transporting seeds or crops; and requiring the report to include an estimate of the fiscal impact of the exemption.
What the bill says
An act concerning Sales and Use Tax - Electricity for Agriculture Purposes - Study and Report FOR the purpose of requiring the Comptroller, in consultation with certain entities, to study and report to the General Assembly, on or before a certain date, on exempting from the sales and use tax electricity used for agricultural purposes under certain circumstances; and generally relating to the sales and use tax.
From the enrolled text, June 3, 2026:
AN ACT concerning Sales and Use Tax - Electricity for Agriculture Purposes - Study and Report FOR the purpose of requiring the Comptroller, in consultation with certain entities, to study and report to the General Assembly, on or before a certain date, on exempting from the sales and use tax electricity used for agricultural purposes under certain circumstances; and generally relating to the sales and use tax. SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That: (a) On or before December 15, 2026, the Office of the Comptroller, in consultation with the Public Service Commission and PJM Interconnection, LLC, shall study and report to the General Assembly, in accordance with § 2-1257 of the State Government Article, on exempting electricity from the sales and use tax if that electricity is purchased by a farmer (2) prepare, irrigate, or tend the soil; or (3) plant, service, harvest, store, clean, dry, or transport seeds or crops. (b) The report required under subsection (a) of this section shall include an estimate of the fiscal impact of an exemption described under subsection (a) of this section. (c) On request of the Office of the Comptroller, an electric company, as defined under § 1-101 of the Public Utilities Article, shall provide aggregate usage and billing information that the Office of the Comptroller …
Sponsors
- Kevin Hornberger (R, HD-035A) · primary sponsor
- Sheree Sample-Hughes (D, 37A)
Latest actions
- : Approved by the Governor - Chapter 783
- : Returned Passed
- : Third Reading Passed (47-0)
- : Second Reading Passed
- : Favorable Adopted
- : Favorable Report by Budget and Taxation
- : Hearing 3/31 at 1:30 p.m.
- : Referred Budget and Taxation
- : Third Reading Passed (125-6)
- : Favorable Adopted Second Reading Passed
Votes
- Third Reading Passed (47-0) (April 13, 2026): 47 yea, 0 nay, passed
- Third Reading Passed (125-6) (March 18, 2026): 125 yea, 6 nay, passed
Subjects: Exemptions, Reports, Comptroller, Students, Sales and Use Tax, Public Service Commission, Utilities, Agriculture
Common questions
- What is HB1554?
- HB1554 is a bill in the Maryland Legislature (2026 Regular Session): Sales and Use Tax - Electricity for Agriculture Purposes - Study and Report.
- What does HB1554 do?
- In its own words: An act concerning Sales and Use Tax - Electricity for Agriculture Purposes - Study and Report FOR the purpose of requiring the Comptroller, in consultation with certain entities, to study and report to the General Assembly, on or before a certain date, on exempting from the sales and use tax electricity used for agricultural purposes under certain circumstances; and generally relating to the sales and use tax.
- What is the status of HB1554?
- Signed into law as of May 26, 2026. Latest action: Approved by the Governor - Chapter 783 (May 26, 2026).
- Who sponsored HB1554?
- Kevin Hornberger (R, HD-035A), with 1 co-sponsor.
- Where is the official record for HB1554?
- On the Maryland Legislature website: https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/hb1554?ys=2026RS
Source: official Maryland record. Tracked by Delilah, AI for legislation across all 50 states and Congress.