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2018 Regular Session



Business Relief and Tax Fairness Act of 2018

Sponsored by:

Delegate Healey


In the House - Hearing 2/14 at 1:00 p.m.

Synopsis:Prohibiting the State Department of Assessments and Taxation from imposing a fee for the filing of certain documents by corporations or business entities with 10 or fewer employees; requiring certain corporations to compute Maryland taxable income using a certain combined reporting method; requiring, subject to certain regulations, certain 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:Delegates Healey, B. Barnes, Frush, Gaines, Patterson, Tarlau, Waldstreicher, and A. Washington
Additional Facts:Cross-filed with: SB0195
Introduced in a prior session as: HB0615 Session: 2017 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2018
Ways and Means  View Committee Hearing
Broad Subject(s):Corporations and Associations
Taxes - Income
Narrow Subject(s):Assessments
Assessments and Taxation, Department of
Corporations -see also- Municipal Corps; Public Corps & Inst
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Income Tax
Rules and Regulations
Small Business
Statutes:Article - Corporations and Associations
Article - Tax - General
(10-811, 10-402.1, 10-402.2)

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February 15, 2018 12:21 P.M.