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2014 Regular Session



Corporate Income Tax - Federal Repatriation Holiday

Sponsored by:

Delegate Schulz


In the House - Hearing 1/28 at 1:00 p.m.

Synopsis:Providing a subtraction modification under the Maryland corporate income tax for specified dividends included in federal taxable income as a result of a specified repatriation holiday enacted by federal legislation; requiring the Comptroller to provide for the administration of the Act if specified federal legislation is enacted; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Schulz, Afzali, Arentz, Frank, George, Hogan, Jacobs, W. Miller, Myers, Norman, Parrott, Ready, and Schuh
Additional Facts:Cross-filed with: SB0385
Introduced in a prior session as: SB0565 Session: 2013 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2014
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Comptroller
Corporations -see also- Municipal Corps; Public Corps & Inst
Federal Government
Income Tax

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October 24, 2017 1:48 P.M.