1999 Regular Session

HOUSE BILL 539

File Code: Income Prior Year Introduction As: SB 310/98 - B&T Crossfiled with: SENATE BILL 284
Sponsored By:
Delegates Hixson and Barve
Entitled:
Qualified Capital Gains - Maximum Tax

Synopsis:

Allowing a credit against the Maryland individual income tax to limit to $65,000 the amount of State income tax payable for any taxable year by an individual on qualified capital gain income, as defined, subject to a requirement that the income be reinvested in a qualified distressed county in a certain manner; requiring the Department of Business and Economic Development and the Comptroller to provide certain certifications; etc.

History by Legislative Date

House Action
2/11
First Reading Ways and Means
2/24
Hearing 3/11 at 1:00 p.m.
3/29

Favorable with Amendments Report by Ways and Means
3/27
Favorable with Amendments Report Adopted
Special Order next session (Delegate Flanagan) Adopted
3/28
Floor Amendment (Delegate Flanagan) Rejected (41-85)
Second Reading Passed with Amendments
3/29
Third Reading Failed (68-66)
Senate Action
No Action
Sponsored by:
Delegate Sheila Ellis Hixson, District 20
Delegate Kumar P. Barve, District 17
Bill indexed under the following Subjects:
BUSINESS AND ECONOMIC DEVELOPMENT, DEPARTMENT OF
COMMERCE AND BUSINESS -see also- ENTERPRISE ZONES;SMALL BUS.
COMPTROLLER
COUNTIES -see also- CHARTERED COUNTIES; CODE COUNTIES
INCOME TAX
INDUSTRY AND TECHNOLOGY
REVENUE AND TAXES -see also specific taxes-
TAX CREDITS -see also- CIRCUIT BREAKER
WORK, LABOR AND EMPLOYMENT -see also- LEAVE; O.T.; SALARIES.
Bill affects the following Statutes:
Tax - General
( 10-706 , 10-712 )

Documents:

Bill Text: First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)
Amendments:
House
Number: 225358/1 (PDF)     Offered on: March 29, 1999   at: 4:01 p.m.     Status: Adopted
Number: 833419/1 (PDF)     Offered on: March 29, 1999   at: 7:45 p.m.     Status: Rejected
Roll Call Votes (Legislative dates are shown):
House
March 28, 1999: Floor Amendment (Flanagan) {833419/1 Rejected (41-85)
March 29, 1999: Third Reading Failed (68-66)