Legislation

Title: Corporations and Business Entities - Filing Fees and Combined Reporting
Sponsored by: Senator Young
Status: In the Senate - Hearing 1/27 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Prohibiting the State Department of Assessments and Taxation from imposing a fee for the filing of specified documents by corporations or business entities with 10 or fewer employees; requiring specified corporations to compute Maryland taxable income using a specified combined reporting method; requiring the Comptroller to report to the General Assembly, on or before March 31 of each calendar year, an estimate of the total additional revenue to be collected as a result of the specified requirement; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: HB1419

Introduced in a prior session as: SB0670 Session: 2015 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2016

History

Legislation History
Chamber Senate Calendar Date 12/16/2015 Legislative Date 7/06/2015 Action Pre-filed Proceedings
Chamber Senate Calendar Date 12/16/2015 Legislative Date 1/13/2016 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/13/2016 Legislative Date 1/13/2016 Action Hearing 1/27 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	12/16/2015	7/06/2015	Pre-filed
Senate	12/16/2015	1/13/2016	First Reading Budget and Taxation
Senate	1/13/2016	1/13/2016	Hearing 1/27 at 1:00 p.m.

Documents

Date Posted	Document Name
12/17/2015	Text - First - Corporations and Business Entities - Filing Fees and Combined Reporting

File Code

Subjects

Statutes