Providing a subtraction modification under the Maryland corporate income tax for specified dividends included in federal taxable income as a result of a specified repatriation holiday enacted by federal legislation; requiring the Comptroller to provide for the administration of the Act if specified federal legislation is enacted; applying the Act to all taxable years beginning after December 31, 2015; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2016
|Date Posted||Document Name|
|1/29/2016||Text - First - Corporate Income Tax - Federal Repatriation Holiday|
( 10-307 )
Last Updated: 2/3/2020 2:29 PM