2006 Regular Session

SENATE BILL 8

File Code: Taxes - Income Prior Year Introduction As: SB 175/05 - B&T
Sponsored By:
Senator Klausmeier
Entitled:
Income Tax - Credit for Smoking Prohibition on Business Premises

Synopsis:

Providing for credits against the Maryland income tax for prohibiting smoking on the premises of specified business establishments; limiting the credit to the lesser of $5,000 or a percentage of the Maryland income tax for the taxable year; providing for the issuance of specified eligibility certificates by the board of license commissioners; requiring a taxpayer claiming the credit to obtain and file with the Maryland income tax return a specified eligibility certificate; etc.

History by Legislative Date

Senate Action
7/28
Pre-filed
1/11
First Reading Budget and Taxation
1/19
Hearing 1/25 at 2:00 p.m.
2/13
Unfavorable Report by Budget and Taxation
House Action
No Action

Bill indexed under the following Subjects:

ALCOHOLIC BEVERAGES LICENSES
COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
INCOME TAX
LICENSE COMMISSIONERS, BOARDS OF
LICENSES -see also- ALCOHOLIC BEV LIC; DRIVERS' LICENSES
LOCAL GOVERNMENT MANDATES
RESTAURANTS
SMOKING -see also- CIGARETTES
TAX CREDITS -see also- CIRCUIT BREAKER

Bill affects the following Statute:

Tax - General
( 10-726 )

Documents:

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