2013 Regular Session



Business Relief and Tax Fairness Act of 2013

Sponsored by:

Delegate Luedtke


In the House - Hearing 3/08 at 1:00 p.m.

Synopsis:Altering specified fees collected by the State Department of Assessments and Taxation for the filing of specified documents by specified corporations and business entities; requiring specified corporations to compute Maryland taxable income using a specified combined reporting method; requiring, subject to specified regulations, specified groups of corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Luedtke, Barkley, Bobo, Carr, Hixson, Lafferty, Mizeur, S. Robinson, Rosenberg, Summers, Tarrant, Waldstreicher, and Zucker
Additional Facts:Cross-filed with: SB0469
Introduced in a prior session as: SB0269 Session: 2012 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2013
Ways and Means
Broad Subject(s):Taxes - Income
Corporations and Associations
Narrow Subject(s):Assessments and Taxation, Department of
Corporations -see also- Municipal Corps; Public Corps & Inst
Estates and Trusts
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Financial Institutions -see also- Banks; Credit Unions; etc.
Income Tax
Limited Liability Companies
Rules and Regulations
Statutes:Article - Corporations and Associations
Article - Tax - General
(10-811, 10-402.1)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:05 P.M.