Find a 2014 Bill:

2014 Regular Session



Business Relief and Tax Fairness Act of 2014

Sponsored by:

Senator Pinsky


In the Senate - Hearing 2/12 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:Senators Pinsky, Benson, Conway, Currie, Ferguson, Forehand, Frosh, Gladden, Jones-Rodwell, Kelley, Madaleno, Manno, Montgomery, Muse, Ramirez, Raskin, Rosapepe, Stone, and Young
Additional Facts:Cross-filed with: HB1298
Introduced in a prior session as: SB0469 Session: 2013 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2014
Budget and Taxation   View Committee Hearing
Broad Subject(s):Taxes - Income
Corporations and Associations
Narrow Subject(s):Assessments and Taxation, Department of
Banks and Trust Companies
Business Trusts
Corporations -see also- Municipal Corps; Public Corps & Inst
Credit Unions
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Financial Institutions -see also- Banks; Credit Unions; etc.
Income Tax
Limited Liability Companies
Real Estate Investment Trusts
Rules and Regulations
Savings and Loan Associations

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October 24, 2017 1:55 P.M.