Legislation

Title: Corporate Income Tax - Main Street Employer Tax Rebate
Sponsored by: Delegates Mizeur, Gutierrez, A. Kelly, Lafferty, Lee, Luedtke, Norman, Sophocleus, and Wood
Status: In the House - Hearing 3/08 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

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 fewer than 25 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, 2012; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:

Details

Bill File Type: Regular

Effective Date(s): July 1, 2013

Bill imposes a mandated appropriation in the annual State Budget Bill

History

Legislation History
Chamber House Calendar Date 2/07/2013 Legislative Date 2/08/2013 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/13/2013 Legislative Date 2/13/2013 Action Hearing 3/08 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/07/2013	2/08/2013	First Reading Ways and Means
House	2/13/2013	2/13/2013	Hearing 3/08 at 1:00 p.m.

Documents

Date Posted	Document Name
2/09/2013	Text - First - Corporate Income Tax - Main Street Employer Tax Rebate

File Code

Subjects

Statutes