EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTIN G LAW.
[Brackets] indicate matter deleted from existing law.
Underlining indicates amendments to bill.
Strike out indicates matter stricken from the bill by amendment or deleted from the law by
amendment.
*sb0131*
SENATE BILL 131
Q2 5lr0664
(PRE–FILED) CF HB 598
By: Senator Simonaire Senators Simonaire, Gile, Henson, Lam, and Rosapepe
Requested: June 14, 2024
Introduced and read first time: January 8, 2025
Assigned to: Budget and Taxation
Committee Report: Favorable with amendments
Senate action: Adopted
Read second time: February 11, 2025
CHAPTER ______
AN ACT concerning 1
Anne Arundel County – Property Tax Credit – Supermarkets 2
FOR the purpose of authorizing the governing body of Anne Arundel County or a municipal 3
corporation in Anne Arundel County to grant, by law, a property tax credit against 4
the personal property tax imposed on personal property of a supermarket that 5
completes certain construction and is located in a certain food desert retail incentive 6
area; requiring the governing body of Anne Arundel County or a municipal 7
corporation in Anne Arundel County to designate what constitutes a food desert 8
retail incentive area for purposes of the tax credit; and generally relating to a 9
personal property tax credit for supermarkets in Anne Arundel County. 10
BY adding to 11
Article – Tax – Property 12
Section 9–303(b)(8) 13
Annotated Code of Maryland 14
(2019 Replacement Volume and 2024 Supplement) 15
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
That the Laws of Maryland read as follows: 17
Article – Tax – Property 18
9–303. 19
2 SENATE BILL 131
(b) (8) (I) 1. IN THIS PARAGRAPH THE FOLLOWING WORDS HAVE 1
THE MEANINGS INDICAT ED. 2
2. “ELIGIBLE CONSTRUCTION ” MEANS CONSTRUCTION 3
OF A NEW SUPERMARKET OR ANY SUBSTANTIAL R ENOVATION OF AN EXIS TING 4
SUPERMARKET . 5
3. “SUPERMARKET ” MEANS A GROCERY STOR E THAT 6
HAS: 7
A. ALL MAJOR FOOD DEPAR TMENTS, INCLUDING 8
PRODUCE, MEAT, SEAFOOD, DAIRY, AND CANNED AND PACKA GED GOODS; 9
B. MORE THAN 50% OF TOTAL SALES DERIV ED FROM 10
FOOD SALES; AND 11
C. MORE THAN 50% OF TOTAL FLOOR SPACE DEDICATED 12
TO FOOD SALES. 13
(II) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 14
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY GRANT, BY LAW, A 15
PROPERTY TAX CREDIT UNDER THIS PARAGRAPH AGAINST THE COUNTY OR 16
MUNICIPAL CORPORATION PERSONAL PROPERTY TA X IMPOSED ON PERSONA L 17
PROPERTY THAT IS OWN ED BY A SUPERMARKET THAT: 18
1. COMPLETES ELIGIBLE C ONSTRUCTION ; AND 19
2. IS LOCATED IN A FOOD DESERT RETAIL INCENT IVE 20
AREA. 21
(III) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 22
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY SHALL, BY LAW, 23
DESIGNATE WHAT CONST ITUTES A FOOD DESERT RETAIL INCENTIVE ARE A FOR 24
PURPOSES OF THE TAX CREDIT UNDER THIS PARAGRAPH . 25
(IV) A PROPERTY TAX CREDIT GRANTED UNDER THIS 26
PARAGRAPH FOR A TAXABLE YEAR M AY NOT EXCEED THE AM OUNT OF PROPERTY 27
TAX IMPOSED ON THE P ERSONAL PROPERTY OF A SUPERMARKET IN THA T YEAR. 28
(V) THE GOVERNING BODY OF ANNE ARUNDEL COUNTY OR OF 29
A MUNICIPAL CORPORAT ION IN ANNE ARUNDEL COUNTY MAY ESTABLISH , BY LAW: 30
1. LIMITS ON THE CUMULA TIVE AMOUNT OF PROPE RTY 31
TAX CREDITS GRANTED UNDER THIS PARAGRAPH ; 32 SENATE BILL 131 3
2. ADDITIONAL LIMITATIO NS ON THE AMOUNT OF THE 1
CREDIT; 2
3. ADDITIONAL ELIGIBILI TY REQUIREMENTS FOR 3
SUPERMARKETS TO QUAL IFY FOR THE TAX CRED IT UNDER THIS PARAGRAPH ; 4
4. ADDITIONAL CRITERIA FOR WHAT CONSTITUTES 5
ELIGIBLE CONSTRUCTIO N THAT MAY QUALIFY A SUPERMARKET FOR THE TAX 6
CREDIT UNDER THIS PARAGRAPH ; AND 7
5. ANY OTHER PROVISIONS NECESSARY TO CARRY O UT 8
THIS PARAGRAPH . 9
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect June 10
1, 2025, and shall be applicable to all taxable years beginning after June 30, 2025. 11
Approved:
________________________________________________________________________________
Governor.
________________________________________________________________________________
President of the Senate.
________________________________________________________________________________
Speaker of the House of Delegates.