Find a 2018 Bill:

2018 Regular Session



Small Business Fairness Act of 2018

Sponsored by:

Senator Young


In the Senate - Hearing 1/30 at 1:30 p.m.

Synopsis:Requiring certain retail trade and food services corporations to compute Maryland taxable income using a certain method; requiring, subject to regulations, certain groups of retail trade and food services corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; requiring the Comptroller to report to the General Assembly by March 31 each year an estimate of the total additional tax review resulting from the combined reporting method; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Senators Young, Benson, Currie, Manno, Muse, Nathan-Pulliam, Oaks, Ramirez, Robinson, Rosapepe, and Smith
Additional Facts:Cross-filed with: HB0842
Bill File Type: Regular
Effective Date(s): July 1, 2018
Budget and Taxation  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Commerce and Business -see also- Dealers; Elec. Comm.; etc.
Corporations -see also- Municipal Corps; Public Corps & Inst
Foreign Trade -see also- International Affairs
Income Tax
Interstate Affairs
Rules and Regulations
Small Business
Statutes:Article - Tax - General
(10-811, 10-402.1, 10-402.2)

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Explanation of Floor Motions and Actions

February 2, 2018 5:45 A.M.