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Legislation

Original
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Opposite
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Review in
Original Chamber
Passed Both
Chambers
Conf. Cmte
(if necessary)
To Governor
Title
Small Business Fairness Act of 2018
Sponsored by
Senators Young, Benson, Currie, Manno, Muse, Nathan-Pulliam, Oaks, Ramirez, Robinson, Rosapepe, and Smith
Status
In the Senate - Hearing 1/30 at 1:30 p.m.
Analysis
Fiscal and Policy Note
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.
Details
Cross-filed with: HB0842
Bill File Type: Regular
Effective Date(s): July 1, 2018
Legislation History
Chamber
Senate
Calendar Date
1/19/2018
Legislative Date
1/19/2018
Action
First Reading Budget and Taxation
Proceedings
Chamber
Senate
Calendar Date
1/19/2018
Legislative Date
1/19/2018
Action
Hearing 1/30 at 1:30 p.m.
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Text - First - Small Business Fairness Act of 2018
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
Senate 1/19/2018 1/19/2018 First Reading Budget and Taxation
Senate 1/19/2018 1/19/2018 Hearing 1/30 at 1:30 p.m.
Text - First - Small Business Fairness Act of 2018
(   10-402.1, 10-402.2, 10-811 )
Last Updated: 2/3/2020 2:34 PM
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