Legislation - SB0193

Title: Washington County - Sales and Use Tax Exemption - Target Redevelopment Area
Sponsored by: Senator Corderman
Status: In the Senate - Passed Enrolled
Analysis: Fiscal and Policy Note

Synopsis

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.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Introduced in a prior session as: SB0698 Session: 2025 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2026

History

Legislation History
Chamber Senate Calendar Date 10/31/2025 Legislative Date 10/31/2025 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/14/2026 Legislative Date 1/14/2026 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Washington County - Sales and Use Tax Exemption - Target Redevelopment Area Proceedings
Chamber Senate Calendar Date 1/15/2026 Legislative Date 1/15/2026 Action Hearing 1/21 at 10:00 a.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/13/2026 Legislative Date 3/13/2026 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/13/2026 Legislative Date 2/28/2026 Action Favorable Adopted Proceedings 39 Click to view Recorded Media
Chamber Senate Calendar Date 3/13/2026 Legislative Date 2/28/2026 Action Second Reading Passed Proceedings 39 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Washington County - Sales and Use Tax Exemption - Target Redevelopment Area Proceedings
Chamber Senate Calendar Date 3/18/2026 Legislative Date 3/02/2026 Action Motion Special Order until 3/19 (Senator Corderman) Adopted Proceedings 41 Click to view Recorded Media
Chamber Senate Calendar Date 3/19/2026 Legislative Date 3/03/2026 Action Third Reading Passed (45-0) Proceedings 42AClick to view Recorded Media
Chamber House Calendar Date 3/20/2026 Legislative Date 3/07/2026 Action Referred Ways and Means Proceedings 44AClick to view Recorded Media
Chamber House Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing 3/31 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/11/2026 Legislative Date 4/11/2026 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/11/2026 Legislative Date 3/27/2026 Action Favorable with Amendments {483124/1 Adopted Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/11/2026 Legislative Date 3/27/2026 Action Second Reading Passed with Amendments Proceedings 64 Click to view Recorded Media
Chamber House Calendar Date 4/13/2026 Legislative Date 3/30/2026 Action Third Reading Passed (136-0) Proceedings 67 Click to view Recorded Media
Chamber Senate Calendar Date 4/13/2026 Legislative Date 3/26/2026 Action Senate Concurs House Amendments Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/13/2026 Legislative Date 3/26/2026 Action Third Reading Passed (47-0) Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/13/2026 Legislative Date 3/26/2026 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Washington County - Sales and Use Tax Exemption - Target Redevelopment Area Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	10/31/2025	10/31/2025	Pre-filed
Senate	1/14/2026	1/14/2026	First Reading Budget and Taxation
			Text - First - Washington County - Sales and Use Tax Exemption - Target Redevelopment Area
Senate	1/15/2026	1/15/2026	Hearing 1/21 at 10:00 a.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/13/2026	3/13/2026	Favorable Report by Budget and Taxation
Senate	3/13/2026	2/28/2026	Favorable Adopted	39 Click to view Recorded Media
Senate	3/13/2026	2/28/2026	Second Reading Passed	39 Click to view Recorded Media
			Text - Third - Washington County - Sales and Use Tax Exemption - Target Redevelopment Area
Senate	3/18/2026	3/02/2026	Motion Special Order until 3/19 (Senator Corderman) Adopted	41 Click to view Recorded Media
Senate	3/19/2026	3/03/2026	Third Reading Passed (45-0)	42AClick to view Recorded Media
House	3/20/2026	3/07/2026	Referred Ways and Means	44AClick to view Recorded Media
House	3/25/2026	3/25/2026	Hearing 3/31 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/11/2026	4/11/2026	Favorable with Amendments Report by Ways and Means
House	4/11/2026	3/27/2026	Favorable with Amendments {483124/1 Adopted	64 Click to view Recorded Media
House	4/11/2026	3/27/2026	Second Reading Passed with Amendments	64 Click to view Recorded Media
House	4/13/2026	3/30/2026	Third Reading Passed (136-0)	67 Click to view Recorded Media
Senate	4/13/2026	3/26/2026	Senate Concurs House Amendments	65 Click to view Recorded Media
Senate	4/13/2026	3/26/2026	Third Reading Passed (47-0)	65 Click to view Recorded Media
Senate	4/13/2026	3/26/2026	Passed Enrolled
			Text - Enrolled - Washington County - Sales and Use Tax Exemption - Target Redevelopment Area

File Code

Subjects

Statutes