Maryland 2022 Regular Session

Maryland Senate Bill SB109

Introduced
1/12/22  
Refer
1/12/22  
Report Pass
1/31/22  
Engrossed
2/8/22  
Refer
2/10/22  
Report Pass
3/30/22  
Enrolled
3/31/22  
Chaptered
4/12/22  

Caption

Vehicle Excise Tax - Exemption - Active Duty Military

Impact

The enactment of SB109 will amend existing Maryland transportation laws to include specific exemptions regarding vehicle excise tax for military personnel. According to the text of the bill, the exemption applies to vehicles formerly titled and registered in other states, ensuring that service members who return home do not face undue taxation on their vehicles after serving the country. This change not only alleviates a potential financial burden but also represents a broader acknowledgment of the unique challenges faced by military families.

Summary

Senate Bill 109, titled 'Vehicle Excise Tax – Exemption – Active Duty Military,' seeks to exempt vehicles owned by active duty military members, or those returning to the state from active duty, from the vehicle excise tax under certain circumstances. This legislation is aimed at providing financial relief to service members who may face additional burdens due to their military service, reflecting a growing recognition of the need to support military families financially during and post-deployment.

Sentiment

The sentiment surrounding SB109 appears to be overwhelmingly positive, as legislators recognize the bill as a necessary measure to support active duty military personnel. Given the unanimous passing of the bill in a prior vote, the general consensus among lawmakers indicates a strong commitment to aiding military service members financially. The exemption is seen as a small but significant step toward honoring the sacrifices made by these individuals.

Contention

While the bill enjoyed broad support, some dissenting opinions could exist regarding the potential long-term revenue implications for the state's tax system, as exemptions can lead to decreased tax revenue. However, no substantial opposition was publicly noted during the discussions or voting process. The primary focus of the bill revolves around its benefits to military members rather than the fiscal impacts on the state's budget.

Companion Bills

MD HB497

Crossfiled Vehicle Excise Tax - Exemption - Active Duty Military

Previously Filed As

MD HB2009

Vehicle license tax; exemption; military

MD SB0133

USE TAX-MILITARY-VEHICLES

MD HB4627

USE TAX-MILITARY-VEHICLES

MD HB3237

Revenue and taxation; motor vehicle excise tax; exemptions; surviving spouses; veterans with Gold Star status; effective date.

MD HB898

Transportation - Vehicle Excise Tax - Rental Vehicles

MD HB1684

Motor vehicles; modifying definition of military surplus vehicles; fine exemption; effective date.

MD HB1684

Motor vehicles; modifying definition of military surplus vehicles; fine exemption; effective date.

MD HB1128

Exempt certain nonresident military personnel from payment of motor vehicle excise tax.

MD HB167

Vehicle Excise Tax - Rate Increase

MD LD305

An Act Regarding the Motor Vehicle Excise Tax Exemption for Leased Automobiles for Certain Veterans

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