Maryland legislation · 2026 Regular Session
Maryland SB193: Washington County - Sales and Use Tax Exemption - Target Redevelopment Area
Status: Signed into law, May 26, 2026
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 submit an annual report to the Governor and the General Assembly on the aggregate amount of tax not paid due to the exemption.
What the bill says
An act concerning Washington County - Sales and Use Tax Exemption - Target Redevelopment Area FOR the purpose of providing an exemption from the sales and use tax for certain construction material or warehousing equipment used on certain property in Washington County; and generally relating to sales and use tax exemptions. BY adding to Article - Tax - General Section 11-247 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement).
From the enrolled text, June 3, 2026:
AN ACT concerning Washington County - Sales and Use Tax Exemption - Target Redevelopment Area FOR the purpose of providing an exemption from the sales and use tax for certain construction material or warehousing equipment used on certain property in Washington County; and generally relating to sales and use tax exemptions. BY adding to Article - Tax - General Section 11-247 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement) SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, That the Laws of Maryland read as follows: Article - Tax - General 11-247. (A) (1) IN THIS SECTION THE FOLLOWING WORDS HAVE THE MEANINGS INDICATED. (2) (I) "CONSTRUCTION MATERIAL" MEANS AN ITEM OF TANGIBLE PERSONAL PROPERTY THAT IS USED TO CONSTRUCT OR RENOVATE A BUILDING, A STRUCTURE, OR AN IMPROVEMENT ON LAND AND THAT TYPICALLY LOSES ITS SEPARATE IDENTITY AS PERSONAL PROPERTY ONCE INCORPORATED INTO THE REAL PROPERTY. (II) "CONSTRUCTION MATERIAL" INCLUDES BUILDING MATERIALS, BUILDING SYSTEMS EQUIPMENT, LANDSCAPING MATERIALS, AND SUPPLIES. (3) "TARGET REDEVELOPMENT AREA" MEANS REAL PROPERTY IN WASHINGTON COUNTY THAT: (I) IS COMMONLY KNOWN AS THE MOUNT AETNA TECHNOLOGY PARK AND ACCESSIBLE FROM ROBINWOOD DRIVE, MOUNT AETNA ROAD, AND YALE DRIVE; AND Ch. 731 2026 LAWS OF MARYLAND (II) IS LOCATED IN AN OFFICE, RESEARCH, AND INDUSTRY ZONING DISTRICT. (4) "WAREHOUSING EQUIPMENT" MEANS EQUIPMENT USED …
Sponsors
- Paul Corderman (R, SD-002) · primary sponsor
Latest actions
- : Approved by the Governor - Chapter 731
- : Passed Enrolled
- : Third Reading Passed (47-0)
- : Senate Concurs House Amendments
- : Third Reading Passed (136-0)
- : Second Reading Passed with Amendments
- : Favorable with Amendments {483124/1 Adopted
- : Favorable with Amendments Report by Ways and Means
- : Hearing 3/31 at 1:00 p.m.
- : Referred Ways and Means
Votes
- Third Reading Passed (47-0) (April 13, 2026): 47 yea, 0 nay, passed
- Third Reading Passed (136-0) (April 13, 2026): 136 yea, 0 nay, passed
- Third Reading Passed (45-0) (March 19, 2026): 45 yea, 0 nay, passed
Common questions
- What is SB193?
- SB193 is a bill in the Maryland Legislature (2026 Regular Session): Washington County - Sales and Use Tax Exemption - Target Redevelopment Area.
- What does SB193 do?
- In its own words: An act concerning Washington County - Sales and Use Tax Exemption - Target Redevelopment Area FOR the purpose of providing an exemption from the sales and use tax for certain construction material or warehousing equipment used on certain property in Washington County; and generally relating to sales and use tax exemptions. BY adding to Article - Tax - General Section 11-247 Annotated Code of Maryland (2022 Replacement Volume and 2025 Supplement).
- What is the status of SB193?
- Signed into law as of May 26, 2026. Latest action: Approved by the Governor - Chapter 731 (May 26, 2026).
- Who sponsored SB193?
- Paul Corderman (R, SD-002).
- Where is the official record for SB193?
- On the Maryland Legislature website: https://mgaleg.maryland.gov/mgawebsite/Legislation/Details/sb0193?ys=2026RS
Source: official Maryland record. Tracked by Delilah, AI for legislation across all 50 states and Congress.