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2015 Regular Session



Corporations and Business Entities - Filing Fees and Combined Reporting

Sponsored by:

Senator Young


In the Senate - Hearing 3/12 at 1:00 p.m.

Synopsis:Prohibiting the State Department of Assessments and Taxation from imposing a fee for the filing of specified documents by corporations or business entities with 10 or fewer employees; requiring specified corporations to compute Maryland taxable income using a specified combined reporting method; requiring, subject to specified regulations, specified groups of specified corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Senators Young, Montgomery, Pinsky, and Rosapepe
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2015
Budget and Taxation  View Committee Hearing
Broad Subject(s):Taxes - Income
Corporations and Associations
Narrow Subject(s):Assessments and Taxation, Department of
Corporations -see also- Municipal Corps; Public Corps & Inst
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Income Tax
Rules and Regulations
Small Business
Statutes:Article - Corporations and Associations
Article - Tax - General
(10-811, 10-402.1, 10-402.2)

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Explanation of Floor Motions and Actions

November 20, 2015 7:25 P.M.