Providing a subtraction modification under the Maryland individual and corporate income tax in the amount of the reduction of a federal income tax deduction for social security and Medicare taxes paid on behalf of employees that receive tips; applying the Act to taxable years beginning after December 31, 2013; etc.
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2014
|Date Posted||Document Name|
|12/18/2013||Text - First - Income Tax - Subtraction Modification - Payroll Taxes on Employee Tips|
( 10-207, 10-307 )
Last Updated: 2/3/2020 2:29 PM