Legislation

Title: Corporations and Business Entities - Filing Fees and Combined Reporting
Sponsored by: Senators Young, Montgomery, Pinsky, and Rosapepe
Status: In the Senate - Hearing 3/12 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Prohibiting the State Department of Assessments and Taxation from imposing a fee for the filing of specified documents by corporations or business entities with 10 or fewer employees; requiring specified corporations to compute Maryland taxable income using a specified combined reporting method; requiring, subject to specified regulations, specified groups of specified corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): July 1, 2015

History

Legislation History
Chamber Senate Calendar Date 2/09/2015 Legislative Date 2/06/2015 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/18/2015 Legislative Date 2/18/2015 Action Hearing 3/11 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/25/2015 Legislative Date 2/25/2015 Action Hearing cancelled Proceedings
Chamber Senate Calendar Date 2/25/2015 Legislative Date 2/25/2015 Action Hearing 3/12 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	2/09/2015	2/06/2015	First Reading Budget and Taxation
Senate	2/18/2015	2/18/2015	Hearing 3/11 at 1:00 p.m.
Senate	2/25/2015	2/25/2015	Hearing cancelled
Senate	2/25/2015	2/25/2015	Hearing 3/12 at 1:00 p.m.

Documents

Date Posted	Document Name
2/11/2015	Text - First - Corporations and Business Entities - Filing Fees and Combined Reporting

File Code

Subjects

Statutes