2005 Regular Session

SENATE BILL 175

File Code: Taxes - Income
Sponsored By:
Senator Klausmeier
Entitled:
Income Tax - Credit for Prohibiting Smoking on Business Premises

Synopsis:

Providing for credits against the Maryland income tax for prohibiting smoking on the premises of specified business establishments; limiting the credit to the lesser of $5,000 or a percentage of the Maryland income tax for the taxable year; providing for the issuance of specified eligibility certificates by the board of license commissioners; requiring a taxpayer claiming the credit to obtain and file with the Maryland income tax return a specified eligibility certificate; etc.

History by Legislative Date

Senate Action
1/21
First Reading Budget and Taxation
2/4
Hearing 2/16 at 1:00 p.m.
2/10
Hearing cancelled
Hearing 2/16 at 12:30 p.m.
3/7
Unfavorable Report by Budget and Taxation
House Action
No Action

Bill indexed under the following Subjects:

ALCOHOLIC BEVERAGES LICENSES
COMMERCE AND BUSINESS -see also- DEALERS; TRADERS; etc
INCOME TAX
LICENSE COMMISSIONERS, BOARDS OF
LICENSES -see also- ALCOHOLIC BEV LIC; DRIVERS' LICENSES
LOCAL GOVERNMENT MANDATES
RESTAURANTS
SMOKING -see also- CIGARETTES
TAX CREDITS -see also- CIRCUIT BREAKER

Bill affects the following Statute:

Tax - General
( 10-725 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal Note (Displayed in PDF Format): Available
Amendments: None offered