HB0387

Find a 2014 Bill:

2014 Regular Session

 

Entitled:

Income Tax - Subtraction Modification - Payroll Taxes on Employee Tips

Sponsored by:

Delegate Conway

Status:

In the House - Hearing 2/18 at 1:00 p.m.


Synopsis:Providing a subtraction modification under the Maryland individual and corporate income tax in the amount of the reduction of a federal income tax deduction for Social Security and Medicare taxes paid on behalf of employees that receive tips; and applying the Act to taxable years beginning after December 31, 2013.
Analysis:Fiscal and Policy Note
All Sponsors:Delegate Conway
Additional Facts:Cross-filed with: SB0059
Bill File Type: Regular
Effective Date(s): July 1, 2014
Committee(s):
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Corporations -see also- Municipal Corps; Public Corps & Inst
Exemptions
Gratuities
Income Tax
Statutes:

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions


October 24, 2017 1:49 P.M.