HB0380 (CH0617)

2013 Regular Session



Income Tax - Joint Returns - Married Couples

Sponsored by:

Delegate Barve


Approved by the Governor - Chapter 617

Synopsis:Establishing a presumption, for the purpose of filing a Maryland income tax return, that a married couple who does not file a joint federal income tax return or married filing separate federal income tax return has filed a specified federal income tax return; authorizing specified married individuals who meet specified requirements to use the head of household filing status for a specified purpose; applying the Act, subject to specified provisions, to taxable years beginning after December 31, 2012; etc.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:Delegates Barve, Anderson, Barnes, Bohanan, Bromwell, Cardin, Carter, Clagett, Clippinger, Costa, Cullison, Davis, Dumais, Feldman, Frick, Frush, Gaines, Gilchrist, Gutierrez, Guzzone, Hammen, Haynes, Hixson, Hubbard, Ivey, Jones, Kach, Kaiser, A. Kelly, Kramer, Lafferty, Lee, Luedtke, Malone, McHale, McIntosh, A. Miller, Mitchell, Mizeur, Morhaim, Murphy, Nathan-Pulliam, Oaks, Olszewski, Pena-Melnyk, Pendergrass, S. Robinson, Rosenberg, Simmons, Summers, F. Turner, Valderrama, Waldstreicher, M. Washington, Zucker, and McMillan
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2013
Ways and Means  View Committee HearingBudget and Taxation  Listen to Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Comptroller
Federal Government
Income Tax
Statutes:Article - Tax - General
(10-105, 10-807)

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October 24, 2017 1:01 P.M.