Altering the calculation of a Maryland income tax modification for depreciation of property to provide an additional allowance equal to 100% of the adjusted basis of the property for the taxable year the property is placed in service; and applying the Act to taxable years beginning on or after December 31, 2013.
Bill File Type: Regular
Effective Date(s): July 1, 2014
|Date Posted||Document Name|
|2/07/2014||Text - First - Income Tax - Depreciation Modification - First-Year Depreciation|
|3/13/2014||Vote - House - Committee - Ways and Means|
( 10-210.1, 10-310 )
Last Updated: 2/3/2020 2:29 PM