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2014 Regular Session



Income Tax - Subtraction Modification - Gift Cards Purchased for Emergency Personnel

Sponsored by:

Delegate Glass


In the House - Hearing 3/04 at 1:00 p.m.

Synopsis:Allowing a subtraction modification under the Maryland income tax for the value of specified gift cards provided to specified emergency personnel; requiring a taxpayer to meet specified filing requirements to claim the subtraction modification; providing that the value of specified gift cards may not qualify for the subtraction modification; requiring the Comptroller to adopt specified regulations; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Delegates Glass, Hough, McComas, and McDonough
Additional Facts:Bill File Type: Regular
Effective Date(s): July 1, 2014
Ways and Means   View Committee Hearing
Broad Subject(s):Taxes - Income
Narrow Subject(s):Comptroller
Emergency Medical Services
Fire Protection
Income Tax
Law Enforcement -see also- State Police, Department of
Rescue Squads -see also- Ambulances; Emergency Medical Serv
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October 24, 2017 1:53 P.M.