File Code: Taxes - Property - Local
- Sponsored By:
-
Chairman, Ways and Means Committee (By Request - Departmental
- Comptroller)
- Entitled:
-
Taxes - Electing Small Business Trusts - Federal Adjusted Gross
Income
Modifying the definition of federal adjusted gross income as it
relates to specified fiduciaries to include the amount of income of an
electing small business trust consisting of stock of one or more S
corporations that is subject to specified taxing rules.
House Action
- 1/24
- First Reading Ways and Means
- 1/26
- Hearing 2/8 at 11:00 a.m.
- 3/14
- Favorable Report by Ways and Means
- 3/15
- Favorable Report Adopted
- Second Reading Passed
- 3/17
- Third Reading Passed (134-0)
Senate Action
- 3/18
- First Reading Budget and Taxation
- 3/23
- Hearing 3/29 at 1:00 p.m.
- 4/6
- Unfavorable Report by Budget and Taxation
Sponsored by:
- Ways & Means Comm., Chairman
- Departmental
- Comptroller of MD
Bill indexed under the following Subjects:
- FIDUCIARIES
- INCOME TAX
- SMALL BUSINESS
Bill affects the following Statute:
- Tax - General
- (
10-101
)
- Bill Text (Displayed in PDF Format):
First Reading,
Third Reading, Enrolled
- Fiscal Note (Displayed in PDF Format):
Available
- Amendments:
None offered
- Roll Call Vote (Legislative date is shown):
House
- March 17, 2005: Third Reading Passed (134-0)