Allowing a subtraction modification under the Maryland income tax for certain tolls paid through the use of the E-ZPass Maryland program; providing that the subtraction modification does not apply unless the amount of qualified toll expenses incurred by the taxpayer during the taxable year equals or exceeds $300; requiring a taxpayer to submit certain documentation to qualify for the subtraction modification; applying the Act to taxable years beginning after December 31, 2018; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2019
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Last Updated: 2/3/2020 2:31 PM