- Corporate Income Tax - Investments in Maryland
- Sponsored by
- Delegates Fisher, Afzali, Boteler, Eckardt, George, Haddaway-Riccio, Hogan, Hough, Jacobs, Kach, Krebs, McComas, W. Miller, Norman, Otto, Ready, Schuh, and Serafini
- In the House - Hearing 3/12 at 1:00 p.m.
- Fiscal and Policy Note
Reducing the Maryland corporate income tax rate from 8.25% to 6% for a corporation that makes specified qualifying investments in the State; requiring the corporation to submit a specified calculation and a specified declaration to the Comptroller; requiring the corporation to provide evidence of the qualifying investments; authorizing the Comptroller to collect a specified amount from a corporation that does not provide the evidence; applying the Act to taxable years beginning after December 31, 2012; etc.
Bill File Type: Regular
Effective Date(s): July 1, 2013
|Date Posted||Document Name|
|2/07/2013||Text - First - Corporate Income Tax - Investments in Maryland|
( 10-105, 10-105.1 )
Last Updated: 2/3/2020 2:27 PM