Repealing a certain credit against the State income tax for certain Maryland qualified research and development expenses not exceeding a certain base amount; increasing the amount of research and development tax credits that the Department of Commerce may approve in certain calendar years; requiring the Department of Commerce to reserve $3,500,000 of the total amount of research and development credits that the department may approve in a calendar year for small businesses; etc.
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2021
By Request of the Governor
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Last Updated: 1/26/2021 2:11 PM