File Code: Taxes - Income
Crossfiled with: SENATE BILL 305
- Sponsored By:
-
Delegates Ross, Hucker, Arora, Barnes, Bobo, Braveboy, Carr, Cullison,
Frush, Gaines, Glenn, Healey, Holmes, Hubbard, Ivey, Kaiser, Luedtke, A.
Miller, Mizeur, Murphy, Niemann, Pena-Melnyk, Pendergrass, B. Robinson, S.
Robinson, Rosenberg, Stukes, Summers, F. Turner, V. Turner, Valderrama, Walker,
Washington, and Zucker
- 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.
House Action
- 2/10
- First Reading Ways and Means
- 2/16
- Hearing 3/10 at 1:00 p.m.
Senate Action
- No Action
Sponsored by:
- Delegate Justin D. Ross, District 22
- Delegate Sam Arora, District 19
- Delegate Ben Barnes, District 21
- Delegate Elizabeth Bobo, District 12B
- Delegate Aisha N. Braveboy, District 25
- Delegate Alfred C. Carr, Jr., District 18
- Delegate Bonnie Cullison, District 19
- Delegate Barbara Frush, District 21
- Delegate Tawanna P. Gaines, District 22
- Delegate Cheryl D. Glenn, District 45
- Delegate Anne Healey, District 22
- Delegate Marvin E. Holmes, Jr., District 23B
- Delegate James W. Hubbard, District 23A
- Delegate Tom Hucker, District 20
- Delegate Jolene Ivey, District 47
- Delegate Anne R. Kaiser, District 14
- Delegate Eric G. Luedtke, District 14
- Delegate Aruna Miller, District 15
- Delegate Heather R. Mizeur, District 20
- Delegate Peter Murphy, District 28
- Delegate Doyle L. Niemann, District 47
- Delegate Joseline A. Pena-Melnyk, District 21
- Delegate Shane E. Pendergrass, District 13
- Delegate Barbara Robinson, District 40
- Delegate Shane Robinson, District 39
- Delegate Samuel I. Rosenberg, District 41
- Delegate Melvin L. Stukes, District 44
- Delegate Michael G. Summers, District 47
- Delegate Frank S. Turner, District 13
- Delegate Veronica Turner, District 26
- Delegate Kriselda Valderrama, District 26
- Delegate Jay Walker, District 26
- Delegate Mary L. Washington, District 43
- Delegate Craig J. Zucker, District 14
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