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2016 Regular Session



Corporate Income Tax - Single Sales Factor Apportionment

Sponsored by:



In the Senate - Hearing 3/30 at 1:30 p.m.

Synopsis:Altering the formula used to apportion income to the State for corporations that carry on a trade or business in and out of the State; applying the Act to taxable years beginning after December 31, 2016; etc.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:The Speaker (By Request - Maryland Economic Development and Business Climate Commission) and Delegates Beitzel, Frick, and Walker
Additional Facts:Cross-filed with: SB0842
Bill File Type: Regular
Effective Date(s): July 1, 2016
Ways and Means  View Committee HearingBudget and Taxation  View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Commerce and Business -see also- Dealers; Elec. Comm.; etc.
Corporations -see also- Municipal Corps; Public Corps & Inst
Income Tax
Industry and Technology
Interstate Affairs
Personal Property
Real Property
Statutes:Article - Tax - General

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October 24, 2017 5:05 P.M.