Allowing a subtraction modification under the Maryland individual and corporate income tax for the fair market value of any rental agreements for equipment provided at no cost to and accepted by specified entities under specified circumstances; providing that the subtraction may not exceed $5,000 for any taxable year; applying the Act to taxable years beginning after December 31, 2016; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2017
( 10-208, 10-308 )
Last Updated: 2/3/2020 2:33 PM