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2014 Regular Session



Corporate Income Tax - Main Street Employer Tax Rebate

Sponsored by:

Delegate Mizeur


In the House - Hearing 2/25 at 1:00 p.m.

Synopsis:Requiring specified corporations to compute Maryland taxable income using a specified method; requiring that, subject to specified regulations, specified groups of corporations file a combined income tax return; establishing the Small Business Personal Property Tax Rebate Program to provide personal property tax rebates to businesses with 25 or fewer employees; establishing the Small Business Personal Property Tax Rebate Fund; providing for the purposes of the Fund; applying the Act to taxable years beginning after Dec. 31, 2013; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Mizeur, Bobo, Cullison, Gutierrez, A. Kelly, Lafferty, Lee, Luedtke, Minnick, Norman, S. Robinson, and Sophocleus
Additional Facts:Introduced in a prior session as: HB1158 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
Taxes - Property - Local
Narrow Subject(s):Assessments and Taxation, Department of
Corporations -see also- Municipal Corps; Public Corps & Inst
Income Tax
Interstate Affairs
Personal Property
Property Tax
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Rules and Regulations
Small Business

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October 24, 2017 1:51 P.M.