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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.

Altering the State individual and corporate income tax rates; increasing, from 2% to 3%, the income tax rate imposed on the net capital gains attributable to certain sources of income; exempting from the income tax on net capital gains the first $10,000 in net capital gains of an individual who is at least 65 years old; reducing, from 6% to 3%, the sales and use tax rate; reducing, from 9% to 3%, the sales and use tax rate on alcohol and cannabis sales; repealing the sales and use tax on the sale of certain technology services; etc.

Requiring 3% of the sales and use tax revenue collected from the sale of cannabis to be distributed to the Maryland Veterans Trust Fund.

Establishing November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than $2,000; authorizing the Comptroller, in the Comptroller's sole discretion, to suspend the tax-free day; and requiring an individual, in order to qualify for the exemption, to provide to the vendor evidence of eligibility for the exemption.

Prohibiting certain charitable organizations from participating in or intervening in a political campaign on behalf of or in opposition to a candidate for public office; authorizing the Secretary of State and the Attorney General, acting jointly, to order a 2-year revocation of certain tax-exempt statuses if a certain determination is made; requiring the Comptroller and the Director of the State Department of Assessments and Taxation to revoke certain tax-exempt statuses under certain circumstances; etc.

Establishing, beginning in calendar year 2026, November 11 as a tax-free day each year during which an exemption from the sales and use tax is provided for sales to certain veterans if the taxable price of the item for sale is less than $2,000; authorizing the Comptroller, in the Comptroller's sole discretion, to suspend the tax-free day; and requiring an individual, in order to qualify for the exemption, to provide to the vendor evidence of eligibility for the exemption.

Providing an exemption from the sales and use tax for a sale made at a book fair by an elementary or secondary school or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at an in-person book fair on school premises; requiring that the net proceeds of the book sale be used solely for the educational benefit of the school or its student; etc.

Altering the definition of "precious metal bullion or coins" for purposes of eligibility for an exemption from the sales and use tax for the sale of precious metal bullion or coins and expanding an exemption by repealing requirements that the sale price exceed a certain amount and the sale occur at the Baltimore Convention Center.

Altering the definition of "precious metal bullion or coins" for purposes of eligibility for an exemption from the sales and use tax for the sale of precious metal bullion or coins and expanding an exemption by repealing requirements that the sale price exceed $1,000 and the sale occur at the Baltimore Convention Center.

Prohibiting certain charitable organizations from participating in or intervening in a political campaign on behalf of or in opposition to a candidate for public office; authorizing the Secretary of State and the Attorney General, acting jointly, to order a 2-year revocation of certain tax-exempt statuses if a certain determination is made; requiring the Comptroller and the Director of the State Department of Assessments and Taxation to revoke certain tax-exempt statuses under certain circumstances; etc.

Repealing an exemption from the sales and use tax for certain sales of certain personal property for use at certain qualified data centers under certain circumstances; and repealing the authorization for a governing body of a county or municipal corporation to reduce or eliminate the assessment of certain personal property used in certain qualified data centers.

Altering the distribution of sales and use tax revenues to require the Comptroller to pay to the City of Baltimore one-third of the revenues from sales and use taxes collected and remitted from sales that occur within the City of Baltimore.

Requiring, as practicable, the Comptroller and the Director of the State Department of Assessments and Taxation to jointly determine on a regular basis whether a certain nonprofit organization in the State has been found to be a certain terrorist-supporting organization; requiring that the Comptroller and the Director revoke a terrorist-supporting organization's tax-exempt status with respect to certain Maryland income tax, sales and use tax, and property tax exemptions; etc.

Altering the distribution of sales and use tax revenues to require the Comptroller to pay to the City of Baltimore one-third of the revenues from sales and use taxes collected and remitted from sales that occur within the City of Baltimore.

Providing an exemption from the sales and use tax for a sale made at a book fair by an elementary or secondary school or a nonprofit parent-teacher organization or other nonprofit organization within an elementary or secondary school at a book fair, subject to certain limitations.

Altering the definition of "precious metal bullion or coins" for purposes of eligibility for an exemption from the sales and use tax for the sale of precious metal bullion or coins; and expanding the exemption by repealing requirements that the sale price exceed $1,000 and the sale occur at the Baltimore Convention Center.

Establishing the Baltimore region, capital region, and Southern Maryland region transportation authorities to develop and implement certain transportation plans; establishing the Baltimore region, capital region, and Southern Maryland region transportation funds as special, nonlapsing funds; imposing certain transportation authority sales tax surcharges, hotel surcharges, and transfer tax surcharges; etc.

Providing an exemption from the sales and use tax for the sale of cut flowers by a farmer.

Providing that, for purposes of certain laws governing the sales and use tax, a certain certificate indicating multiple points of use of certain digital codes, digital products, and taxable services shall be deemed fully completed under certain circumstances; providing that a buyer is not required to obtain prior approval from the Comptroller in order to present a certificate indicating multiple points of use to a vendor; etc.

Altering the definition of "retail sale" for purposes of provisions of law governing the sales and use tax to exclude certain sales of technology services under certain circumstances.

Altering the Enterprise Zone Program; altering and repealing certain credits, exemptions, and deductions to the State income, motor fuel, sales and use, tobacco, and property taxes; providing an addition modification under the Maryland income tax for the entire amount of certain deductions under the Internal Revenue Code for dividends paid for real estate investment trusts; requiring the Department of Commerce to evaluate the film production activity tax credit and submit a certain report on or before December 1, 2026; etc.

Providing that, for purposes of certain laws governing the sales and use tax, a certain certificate indicating multiple points of use of certain digital codes, digital products, and taxable services shall be deemed fully completed under certain circumstances; providing that a buyer is not required to obtain prior approval from the Comptroller in order to present a certificate indicating multiple points of use to a vendor; applying the Act retroactively; etc.

Establishing the Baltimore region, capital region, and Southern Maryland region transportation authorities to develop and implement certain transportation plans; establishing the Baltimore region, capital region, and Southern Maryland region transportation funds as special, nonlapsing funds; imposing certain transportation authority sales tax surcharges, hotel surcharges, and transfer tax surcharges; etc.

Requiring 3% of the sales and use tax revenue collected from the sale of cannabis to be distributed to the Maryland Veterans Trust Fund.

Imposing a State admissions and amusement tax on gross receipts derived from certain admissions and amusement charges for admission to athletic competitions held at the University of Maryland, College Park Campus; imposing a supplemental surcharge on certain sales of food, alcoholic beverages, and accommodations within a certain distance of the University of Maryland, College Park Campus football stadium on certain days under certain circumstances; etc.

Requiring an owner or operator of a large-scale data center to submit a disclosure report to certain State and local agencies and elected officials under certain circumstances; specifying the contents of the disclosure report; requiring the Department of the Environment to publish the disclosure report on its website within 30 days of receiving the report; requiring, by June 30, 2027, each local jurisdiction with a population of at least 10,000 residents to adopt by local law a large-scale data center plan; etc.

Authorizing the sale and possession of certain consumer fireworks, subject to certain requirements and restrictions; altering certain provisions to establish that certain provisions authorizing the State Fire Marshal to issue a certain permit relating to fireworks apply only to certain display fireworks; authorizing a county to opt out of certain provisions regulating the sale and possession of consumer fireworks; establishing a certain sales and use tax for certain fireworks; etc.

Establishing the Maryland Helping Everyone Afford Life-Saving Treatments and Health Care (HEALTH) Fund as a special, nonlapsing fund to assist Maryland Medical Assistance Program enrollees, insured individuals, and uninsured individuals with health care costs associated with legally protected health care services and benefits provided under State law that are subject to federal restrictions; requiring that certain sources of revenue be distributed or credited to the Fund; etc.

Requiring the Comptroller, in consultation with certain entities, to study and report to the General Assembly by December 15, 2026, on exempting from the sales and use tax electricity used for agricultural purposes such as raising livestock or poultry, preparing, irrigating, or tending the soil, or planting, maintaining, or transporting seeds or crops; and requiring the report to include an estimate of the fiscal impact of the exemption.

Increasing the sales and use tax on the sale of electronic smoking devices and vaping liquid; and requiring the increased revenue from the sales and use tax on electronic smoking devices and vaping liquid under the Act to be distributed to the Maryland Pediatric Cancer Research Fund.

Requiring a certain large load customer to register with the Public Service Commission before interconnecting with the electric system; establishing the requirements for the registration of a large load customer; requiring that a certain data center be eligible for and considered a "qualified data center" for a certain tax exemption under certain circumstances; requiring the Commission to take certain curtailment actions; and requiring the Commission to establish a Demand Response Program for large load customers.