Legislation

Title: Income Tax – Film Production Activity Tax Credit – Alterations
Sponsored by: Senators Peters, Currie, DeGrange, Kasemeyer, King, Madaleno, Manno, McFadden, and Young
Status: Approved by the Governor - Chapter 595
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering the definition of "film production activity" to include each season of a television series; excluding certain activities from eligibility for the film production tax credit program; authorizing a Maryland small or independent film entity to qualify as a film production entity; prohibiting the Secretary of Commerce from issuing tax credit certificates in excess of $10,000,000 for a single film production activity; requiring the Secretary to make 10% of the credit amount authorized available to Maryland small film entities; etc.

Committees

Original:: Budget and Taxation

Opposite:: Ways and Means

Details

Cross-filed with: HB1449

Bill File Type: Regular

Effective Date(s): July 1, 2018

History

Legislation History
Chamber Senate Calendar Date 2/19/2018 Legislative Date 2/19/2018 Action First Reading Senate Rules Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax – Film Production Activity Tax Credit – Alterations Proceedings
Chamber Senate Calendar Date 2/23/2018 Legislative Date 2/23/2018 Action Rereferred to Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/28/2018 Legislative Date 2/28/2018 Action Hearing 3/13 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/16/2018 Legislative Date 3/16/2018 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/16/2018 Legislative Date 3/16/2018 Action Favorable with Amendments {239034/1 Adopted Proceedings 48A
Chamber Senate Calendar Date 3/16/2018 Legislative Date 3/16/2018 Action Second Reading Passed with Amendments Proceedings 48A
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax – Film Production Activity Tax Credit – Alterations Proceedings
Chamber Senate Calendar Date 3/19/2018 Legislative Date 3/17/2018 Action Third Reading Passed (45-1) Proceedings 48C
Chamber House Calendar Date 3/20/2018 Legislative Date 3/16/2018 Action Referred Ways and Means Proceedings 50
Chamber House Calendar Date 3/22/2018 Legislative Date 3/22/2018 Action Hearing 3/28 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings
Chamber House Calendar Date 4/05/2018 Legislative Date 4/05/2018 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 4/05/2018 Legislative Date 3/27/2018 Action Favorable with Amendments {405165/1 Adopted Proceedings 61A
Chamber House Calendar Date 4/05/2018 Legislative Date 3/27/2018 Action Second Reading Passed with Amendments Proceedings 61A
Chamber House Calendar Date 4/06/2018 Legislative Date 3/28/2018 Action Floor Amendment {733228/1 (Delegate Saab) Rejected (46-84) Proceedings 62
Chamber House Calendar Date 4/06/2018 Legislative Date 3/28/2018 Action Third Reading Passed (97-36) Proceedings 62
Chamber Senate Calendar Date 4/09/2018 Legislative Date 4/02/2018 Action Senate Concurs House Amendments Proceedings 64
Chamber Senate Calendar Date 4/09/2018 Legislative Date 4/02/2018 Action Third Reading Passed (39-6) Proceedings 64
Chamber Senate Calendar Date 4/09/2018 Legislative Date 4/02/2018 Action Passed Enrolled Proceedings
Chamber Calendar Date Legislative Date Action Text - Enrolled - Income Tax – Film Production Activity Tax Credit – Alterations Proceedings
Chamber Post Passage Calendar Date 5/15/2018 Legislative Date 5/15/2018 Action Approved by the Governor - Chapter 595 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax – Film Production Activity Tax Credit – Alterations Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/19/2018	2/19/2018	First Reading Senate Rules
			Text - First - Income Tax – Film Production Activity Tax Credit – Alterations
Senate	2/23/2018	2/23/2018	Rereferred to Budget and Taxation
Senate	2/28/2018	2/28/2018	Hearing 3/13 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation
Senate	3/16/2018	3/16/2018	Favorable with Amendments Report by Budget and Taxation
Senate	3/16/2018	3/16/2018	Favorable with Amendments {239034/1 Adopted	48A
Senate	3/16/2018	3/16/2018	Second Reading Passed with Amendments	48A
			Text - Third - Income Tax – Film Production Activity Tax Credit – Alterations
Senate	3/19/2018	3/17/2018	Third Reading Passed (45-1)	48C
House	3/20/2018	3/16/2018	Referred Ways and Means	50
House	3/22/2018	3/22/2018	Hearing 3/28 at 1:00 p.m.
			Vote - House - Committee - Ways and Means
House	4/05/2018	4/05/2018	Favorable with Amendments Report by Ways and Means
House	4/05/2018	3/27/2018	Favorable with Amendments {405165/1 Adopted	61A
House	4/05/2018	3/27/2018	Second Reading Passed with Amendments	61A
House	4/06/2018	3/28/2018	Floor Amendment {733228/1 (Delegate Saab) Rejected (46-84)	62
House	4/06/2018	3/28/2018	Third Reading Passed (97-36)	62
Senate	4/09/2018	4/02/2018	Senate Concurs House Amendments	64
Senate	4/09/2018	4/02/2018	Third Reading Passed (39-6)	64
Senate	4/09/2018	4/02/2018	Passed Enrolled
			Text - Enrolled - Income Tax – Film Production Activity Tax Credit – Alterations
Post Passage	5/15/2018	5/15/2018	Approved by the Governor - Chapter 595
			Text - Chapter - Income Tax – Film Production Activity Tax Credit – Alterations

File Code

Subjects

Statutes