2007 Regular Session

SENATE BILL 716

File Code: Taxes - Income Prior Year Introduction As: SB 100/05
Sponsored By:
Senator Greenip
Entitled:
Income Tax - Expensing of Section 179 Property

Synopsis:

Limiting to property placed in service before January 1, 2007, the applicability of modifications to federal adjusted gross income of an individual or federal taxable income of a corporation for Maryland income tax purposes to reflect the determination of the maximum aggregate costs that a taxpayer may treat as an expense under Section 179 of the Internal Revenue Code for any taxable year without regard to the changes made to that section; etc.

History by Legislative and Calendar Date

Senate Action
2/7
First Reading Senate Rules
2/16
Re-referred Budget and Taxation
2/28
Hearing 3/20 at 1:00 p.m.
3/2
Hearing cancelled
Hearing 3/22 at 1:00 p.m.
3/12
Hearing cancelled
Hearing 3/23 at 1:00 p.m.
4/2
Unfavorable Report by Budget and Taxation
House Action
No Action

Bill indexed under the following Subjects:

Corporations -see also- Municipal Corps; Public Corps & Inst
Equipment -see also- Motor Vehicle Equipment
Exemptions
Federal Government
Income Tax
Personal Property
Real Property

Bill affects the following Statutes:

Tax - General
( 10-210.1 , 10-310 )

Documents:

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