SENATE BILL 8

File Code: Taxes - Income Prior Year Introduction As: SB 175/05 - B&T

Sponsored By:

Senator Klausmeier

Entitled:

Income Tax - Credit for Smoking Prohibition 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

7/28

Pre-filed

1/11

First Reading Budget and Taxation

1/19

Hearing 1/25 at 2:00 p.m.

2/13

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

( 10-726 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled

Fiscal Note (Displayed in PDF Format): Available

Amendments: None offered