Legislation

Title: Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities
Sponsored by: Senators Young, Benson, Conway, Currie, Ferguson, Guzzone, Kagan, Lee, Manno, Mathias, McFadden, Muse, Nathan-Pulliam, Peters, Pinsky, Robinson, Rosapepe, Smith, and Zucker
Status: In the Senate - Hearing 3/07 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Authorizing a Maryland small or independent film entity to qualify as a film production entity under specified circumstances; altering a specified audit requirement to apply only to an entity with total direct costs that exceed $500,000; altering the amount of specified tax credit certificates that the Secretary of Commerce may issue under specified circumstances; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Bill File Type: Regular

Effective Date(s): June 1, 2017

History

Legislation History
Chamber Senate Calendar Date 2/03/2017 Legislative Date 2/03/2017 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities Proceedings
Chamber Senate Calendar Date 2/08/2017 Legislative Date 2/08/2017 Action Hearing 3/07 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	2/03/2017	2/03/2017	First Reading Budget and Taxation
			Text - First - Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities
Senate	2/08/2017	2/08/2017	Hearing 3/07 at 1:00 p.m.

File Code

Subjects

Statutes