File Code: Taxes - Income
Crossfiled with: HOUSE BILL 731
- Sponsored By:
-
Senators Pinsky, Benson, Conway, Currie, Frosh, Gladden, Jones-Rodwell,
Kelley, Madaleno, Manno, Montgomery, Muse, Peters, Ramirez, Raskin, Rosapepe,
Stone, and Young
- Entitled:
-
Corporate Income Tax - Combined Reporting
Requiring specified corporations to compute Maryland taxable income
using a specified combined reporting method; requiring, subject to
specified regulations, specified groups of corporations to file a
combined income tax return reflecting the aggregate income tax
liability of all the members of the group; requiring the Comptroller
to adopt specified regulations; requiring specified regulations to be
consistent with regulations adopted by the Multistate Tax Commission;
applying the Act to tax years beginning after 2011; etc.
Legislative date is used to record
history occurring in the Chambers
otherwise Calendar date is used.
Senate Action
- 2/2
- First Reading Budget and Taxation
- 2/17
- Hearing 2/23 at 1:00 p.m.
House Action
- No Action
Sponsored by:
- Senator Paul G. Pinsky, District 22
- Senator Joanne C. Benson, District 24
- Senator Joan Carter Conway, District 43
- Senator Ulysses Currie, District 25
- Senator Brian E. Frosh, District 16
- Senator Lisa A. Gladden, District 41
- Senator Verna L. Jones-Rodwell, District 44
- Senator Delores G. Kelley, District 10
- Senator Richard S. Madaleno, Jr., District 18
- Senator Roger P. Manno, District 19
- Senator Karen S. Montgomery, District 14
- Senator C. Anthony Muse, District 26
- Senator Douglas J. J. Peters, District 23
- Senator Victor R. Ramirez, District 47
- Senator Jamie Raskin, District 20
- Senator Jim Rosapepe, District 21
- Senator Norman R. Stone, Jr., District 6
- Senator Ronald N. Young, District 3
Bill indexed under the following Subjects:
- Comptroller
- Corporations -see also- Municipal Corps; Public Corps & Inst
- Income Tax
- Rules and Regulations
Bill affects the following Statutes:
- Tax - General
- (
10-402.1 ,
10-811
)
All documents except Roll Call Votes are
displayed in PDF format:
- Bill Text:
First Reading,
Third Reading, Enrolled
- Fiscal and Policy Note:
Available
- Amendments:
None offered