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Legislation


2005 Regular Session

HOUSE BILL 1581

File Code: Taxes - Income
Sponsored By:
Delegate Hixson
Entitled:
Tax Compliance - Pass-Through Entities - Real Estate Investment Trusts

Synopsis:

Making real estate investment trusts subject to provisions requiring pass-through entities to pay a tax based on specified income of nonresident members under specified circumstances; requiring specified pass-through entities to pay a tax based on specified income of nonresident entity members under specified circumstances; including dividends received from a real estate investment trust in the Maryland taxable income of a nonresident to a specified extent; etc.

History by Legislative Date

House Action
3/7
First Reading House Rules and Executive Nominations
3/14
Re-referred Ways and Means
3/16
Hearing 3/29 at 1:00 p.m.
Senate Action
No Action

Bill indexed under the following Subjects:

COMPTROLLER
CORPORATIONS -see also- MUNICIPAL CORPORATIONS
EXEMPTIONS
INCOME TAX
INVESTMENTS -see also- SECURITIES
LIMITED LIABILITY COMPANIES
NONRESIDENTS -see also- ALIENS
PARTNERSHIPS
REAL ESTATE INVESTMENT TRUSTS
REPORTS
RULES AND REGULATIONS
TAX CREDITS -see also- CIRCUIT BREAKER

Bill affects the following Statutes:

Tax - General
( 10-101 , 10-102.1 , 10-104 , 10-210 , 10-210 , 10-701.1 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments: None offered
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