Requiring specified corporations to compute Maryland taxable income using a specified method; requiring that, subject to specified regulations, specified groups of corporations file a combined income tax return; establishing the Small Business Personal Property Tax Rebate Program to provide personal property tax rebates to businesses with 25 or fewer employees; establishing the Small Business Personal Property Tax Rebate Fund; providing for the purposes of the Fund; applying the Act to taxable years beginning after Dec. 31, 2013; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2014
|Date Posted||Document Name|
|2/05/2014||Text - First - Corporate Income Tax - Main Street Employer Tax Rebate|
( 10-402.1, 10-811, 2-613.1, 2-614, 2-615 )
( 2-301, 2-302 )
Last Updated: 2/3/2020 2:29 PM