Maryland 2022 Regular Session

Maryland House Bill HB288

Introduced
1/17/22  
Refer
1/17/22  
Report Pass
2/28/22  
Engrossed
3/3/22  
Refer
3/4/22  
Report Pass
3/28/22  
Enrolled
3/31/22  
Chaptered
4/1/22  

Caption

Sales and Use Tax - Baby Products - Exemption

Impact

If enacted, the bill would amend existing tax laws under the Maryland Annotated Code, specifically targeting the sales and use tax within the state. By providing exemptions for these particular baby products, the legislation is expected to make a considerable difference to families, potentially increasing accessibility and affordability for new parents. The legislation would reinforce Maryland's commitment to supporting families and investing in the welfare of children through reduced financial burdens on essential goods.

Summary

House Bill 288 aims to provide a sales and use tax exemption for certain baby products, specifically baby bottles, baby bottle nipples, and infant car seats. The bill is designed to relieve parents and guardians from the financial burden of sales tax on these essential items, recognizing the necessity of these products for child care. The legislation signifies an effort to make parenting more affordable in Maryland by reducing the prices of fundamental child-rearing supplies.

Sentiment

The sentiment surrounding HB288 is predominantly positive among legislators and advocacy groups focused on child welfare. The bipartisan support it received during discussions suggests that legislators recognize the importance of easing the financial strain on families. The bill passed with unanimous support, indicating a broad consensus on its benefits. Lawmakers felt that the exemption aligns with positive social policies aimed at fostering a family-friendly environment, further illustrating Maryland's efforts toward improving community well-being.

Contention

Notable points of contention were minimal, as there appeared to be significant agreement on the need for tax exemptions for essential baby products. However, some discussions may have included concerns about how such exemptions could impact overall state revenue and the potential need to balance this with other funding priorities. Despite these concerns, the overwhelming support for the bill suggests that its benefits were deemed to outweigh the potential fiscal challenges.

Companion Bills

No companion bills found.

Previously Filed As

MD SB316

Sales and Use Tax - Diapers and Baby Products - Exemption

MD HB1151

Sales and Use Tax - Diabetic Care Products - Exemption

MD SB488

Sales and Use Tax - Medical Devices and Products - Exemption

MD HB606

Sales and Use Tax - Baby Products - Exemption

MD HB47

Sales and Use Tax - Baby Products - Exemption

MD HB364

Sales and Use Tax - Medical Devices - Exemption

MD HB4126

Revenue and taxation; sales tax; exemptions; drugs; diapers and baby wipes; feminine hygiene products; baby bottles; breast milk pumping products; maternity clothing; postpartum care products; effective date.

MD HB282

Sales and Use Tax - Diapers and Other Baby Products - Exemption

MD HB122

AN ACT relating to sales and use tax exemptions for baby and personal care products.

MD SB62

Taxation, sales tax exemptions, sales and use tax exemption provided for certain purchases of diapers, baby supplies, baby formula, maternity clothing, and menstrual hygiene products

Similar Bills

No similar bills found.