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Legislation

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3rd
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Opposite
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2nd
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3rd
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Review in
Original Chamber
To Governor
Title
Corporate Income Tax - Single Sales Factor Apportionment - Deferred Tax Relief
Sponsored by
Senators Guzzone, King, Peters, and Zucker
Status
In the House - Unfavorable Report by Ways and Means
Analysis
Fiscal and Policy Note (Revised)
Synopsis
Providing a subtraction modification under the Maryland corporate income tax for certain changes to a certain corporation's deferred tax assets or liabilities that are the result of Chapters 341 and 342 of the Acts of the General Assembly of 2018; providing for the calculation of the amount of the subtraction modification; providing that the subtraction modification may be claimed only for 10 consecutive taxable years beginning with the first taxable year that begins after December 31, 2028; etc.
Committees
Original:
Budget and Taxation  
Opposite:
Ways and Means  
Details
Bill File Type: Regular
Effective Date(s): July 1, 2019
History
Chamber Calendar Date Legislative Date Action Proceedings
Senate 2/04/2019 2/04/2019 First Reading Budget and Taxation
Text - First - Corporate Income Tax - Single Sales Factor Apportionment - Deferred Tax Relief
Senate 2/06/2019 2/06/2019 Hearing 2/26 at 2:00 p.m.
Vote - Senate - Committee - Budget and Taxation
Senate 3/06/2019 3/06/2019 Favorable with Amendments Report by Budget and Taxation
Senate 3/07/2019 3/07/2019 Favorable with Amendments {869837/1 Adopted 41
Senate 3/07/2019 3/07/2019 Second Reading Passed with Amendments 41
Text - Third - Corporate Income Tax - Single Sales Factor Apportionment - Deferred Tax Relief
Senate 3/11/2019 3/11/2019 Third Reading Passed (43-3) 43
House 3/12/2019 3/09/2019 Referred Ways and Means 44
House 3/18/2019 3/18/2019 Hearing 3/27 at 1:00 p.m.
Vote - House - Committee - Ways and Means
House 3/28/2019 3/28/2019 Unfavorable Report by Ways and Means
File Code
Subjects
Statutes
(   10-311 )
Last Updated: 11/22/2019 9:36 AM