SB0345

Find a 2015 Bill:

2015 Regular Session

 

Entitled:

Income Tax - Subtraction Modification - Enhanced Agricultural Management Equipment

Sponsored by:

Senator Middleton

Status:

In the House - Hearing 3/31 at 1:00 p.m.


Synopsis:Altering a specified definition as it relates to a subtraction modification under the Maryland income tax to allow the subtraction if a specified nutrient management plan is prepared by an individual with a specified certification instead of a specified license; altering a specified definition to include specified manure loading or hauling and commercial fertilizer application equipment; applying the Act to taxable years beginning after December 31, 2014; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Senators Middleton and King
Additional Facts:Cross-filed with: HB0536
Bill File Type: Regular
Effective Date(s): July 1, 2015
Committee(s):
Budget and Taxation  View Committee HearingWays and Means  View Committee Hearing
Broad Subject(s):Taxes - Income
Agriculture
Narrow Subject(s):Agriculture -see also- Farmland
Equipment -see also- Motor Vehicle Equipment
Exemptions
Fertilizers
Income Tax
Licenses -see also- Alcoholic Bev Lic; Drivers' Licenses
Pollution -see also- Sediment Control
Statutes:Article - Tax - General
(10-208, 10-308)

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Legislative Lingo

Explanation of Floor Motions and Actions


October 24, 2017 4:48 P.M.