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.
Bill File Type: Regular
Effective Date(s): July 1, 2019
( 10-311 )
Last Updated: 2/3/2020 2:33 PM