2013 Regular Session



Corporate Income Tax - Main Street Employer Tax Rebate

Sponsored by:

Delegate Mizeur


In the House - Hearing 3/08 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 fewer than 25 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, 2012; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Mizeur, Gutierrez, A. Kelly, Lafferty, Lee, Luedtke, Norman, Sophocleus, and Wood
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2013
Bill imposes a mandated appropriation in the annual State Budget Bill
Ways and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Taxes - Property - Local
Narrow Subject(s):Appropriations
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
Statutes:Article - Tax - General
(10-811, 2-613.1, 2-614, 2-615, 10-402.1)
Article - Tax - Property
(2-301, 2-302)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:05 P.M.