Providing a subtraction modification under the Maryland income tax for the amount of qualified business income of the individual deducted under the federal income tax; providing for the continuation of the subtraction modification if the provisions of § 199A of the Internal Revenue Code are repealed or terminate; applying the Act to taxable years beginning after December 31, 2018; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2019
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Last Updated: 2/3/2020 2:34 PM