Find a 2014 Bill:

2014 Regular Session



Income and Sales Tax Incentives - Emergency Preparedness Equipment

Sponsored by:

Senator Manno


In the Senate - Hearing 3/06 at 1:00 p.m.

Synopsis:Allowing a qualified nursing home to claim a refundable credit against the State income tax in the amount of sales and use tax paid for the purchase of a backup generator; establishing an annual tax-free period from May 19 through May 24 during which a sales tax exemption for specified sales of emergency preparedness equipment is provided; requiring the Comptroller to publish a list of emergency preparedness equipment; applying specified provisions of the Act to taxable years beginning after December 31, 2013, but before January 1, 2019; etc.
Analysis:Fiscal and Policy Note
All Sponsors:Senator Manno
Additional Facts:Cross-filed with: HB0784
Bill File Type: Regular
Effective Date(s): July 1, 2014, October 1, 2014
Budget and Taxation   View Committee Hearing
Broad Subject(s):Taxes - Income
Taxes - Sales and Use
Narrow Subject(s):Comptroller
Electronic Government
Equipment -see also- Motor Vehicle Equipment
Income Tax
Nursing Homes -see also- Continuing Care; Long-Term Care
Publications -see also- Maryland Register
Sales and Use Tax
Tax Credits -see also- Circuit Breaker

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:56 P.M.