2006 Regular Session

HOUSE BILL 76

File Code: Taxes - Income Prior Year Introduction As: HB 62/05 - W&M
Sponsored By:
Delegate Ross
Entitled:
Corporate Income Tax Reform

Synopsis:

Requiring specified corporations to compute Maryland taxable income using a specified method; providing that, except as provided by and subject to regulations of the Comptroller, specified groups of corporations shall file a combined income tax return reflecting the aggregate income tax liability of all of the members of the group for specified tax years; requiring the Comptroller to adopt regulations; applying the Act; etc.

History by Legislative Date

House Action
11/15
Pre-filed
1/11
First Reading Ways and Means
2/22
Hearing 3/15 at 1:00 p.m.
Senate Action
No Action

Bill indexed under the following Subjects:

COMPTROLLER
CORPORATIONS -see also- MUNICIPAL CORPORATIONS
INCOME TAX
INTERNATIONAL AFFAIRS -see also- FOREIGN TRADE
INTERSTATE AFFAIRS
REPORTS
RULES AND REGULATIONS

Bill affects the following Statutes:

Tax - General
( 10-402.1 , 10-804 , 10-811 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments: None offered