Find a 2014 Bill:

2014 Regular Session



Income Tax - Subtraction Modification - Payroll Taxes on Employee Tips

Sponsored by:

Delegate Conway


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
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Corporations -see also- Municipal Corps; Public Corps & Inst
Income Tax

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October 24, 2017 1:49 P.M.