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2025 Legislative Bill Tracking
Monday, December 8, 2025 4:00 AM

Bill (Crossfile)	Bill Title & Upcoming Hearings	Sponsor	Status	Position / Priority	Notes
HB 546 (SB 605)	Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections	Feldmark	Approved by the Governor - Chapter 677 (5/20)		House Bill 546, titled "Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections," proposes changes to the appeal process and correction of erroneous assessments for the digital advertising gross revenues tax in Maryland. Key provisions include: Establishing an appeal process for individuals subject to the digital advertising gross revenues tax who receive a notice of assessment from the Comptroller. Authorizing the Comptroller or their designee to issue an order to correct an erroneous assessment of the digital advertising gross revenues tax, subject to certain conditions. Requiring the Comptroller to act on applications for revision or claims for refund within 30 days of receiving them. Mandating the Comptroller to hold an informal hearing and mail a notice of final determination to the individual or governmental unit. The act is set to take effect on January 1, 2026, and will apply to assessments made after December 31, 2025.
SB 605 (HB 546)	Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections	Zucker	Approved by the Governor - Chapter 678 (5/20)		Senate Bill 605, titled "Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections," proposes changes to the appeal process and correction of erroneous assessments for the digital advertising gross revenues tax in Maryland. Key provisions include: - Establishing an appeal process for individuals subject to the digital advertising gross revenues tax who receive a notice of assessment from the Comptroller. - Authorizing the Comptroller or their designee to issue an order to correct an erroneous assessment of the digital advertising gross revenues tax, subject to certain conditions. - Requiring the Comptroller to act on applications for revision or claims for refund within 30 days of receiving them. - Mandating the Comptroller to hold an informal hearing and mail a notice of final determination to the individual or governmental unit. The act is set to take effect on January 1, 2026, and will apply to assessments made after December 31, 2025.

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Position / Priority

Notes

HB 546 (SB 605)

Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

Feldmark

Approved by the Governor - Chapter 677 (5/20)

House Bill 546, titled "Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections," proposes changes to the appeal process and correction of erroneous assessments for the digital advertising gross revenues tax in Maryland. Key provisions include:

Establishing an appeal process for individuals subject to the digital advertising gross revenues tax who receive a notice of assessment from the Comptroller.
Authorizing the Comptroller or their designee to issue an order to correct an erroneous assessment of the digital advertising gross revenues tax, subject to certain conditions.
Requiring the Comptroller to act on applications for revision or claims for refund within 30 days of receiving them.
Mandating the Comptroller to hold an informal hearing and mail a notice of final determination to the individual or governmental unit.

The act is set to take effect on January 1, 2026, and will apply to assessments made after December 31, 2025.

SB 605 (HB 546)

Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections

Zucker

Approved by the Governor - Chapter 678 (5/20)

Senate Bill 605, titled "Digital Advertising Gross Revenues Tax - Assessments - Appeals and Corrections," proposes changes to the appeal process and correction of erroneous assessments for the digital advertising gross revenues tax in Maryland. Key provisions include:

- Establishing an appeal process for individuals subject to the digital advertising gross revenues tax who receive a notice of assessment from the Comptroller.
- Authorizing the Comptroller or their designee to issue an order to correct an erroneous assessment of the digital advertising gross revenues tax, subject to certain conditions.
- Requiring the Comptroller to act on applications for revision or claims for refund within 30 days of receiving them.
- Mandating the Comptroller to hold an informal hearing and mail a notice of final determination to the individual or governmental unit.

The act is set to take effect on January 1, 2026, and will apply to assessments made after December 31, 2025.