Legislation

Title: Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities
Sponsored by: Delegates M. Washington, Ali, Luedtke, Mosby, Patterson, Rose, Shoemaker, Tarlau, Turner, and Afzali
Status: In the Senate - Hearing 3/27 at 1:00 p.m.
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Authorizing a Maryland small or independent film entity to qualify as a film production entity under certain circumstances; altering a certain audit requirement to apply only to an entity with total direct costs that exceed $500,000; altering the amount of certain tax credit certificates that the Secretary of Commerce may issue under certain circumstances; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: SB0020

Bill File Type: Regular

Effective Date(s): June 1, 2018

History

Legislation History
Chamber House Calendar Date 1/29/2018 Legislative Date 1/29/2018 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 1/29/2018 Legislative Date 1/29/2018 Action Hearing 2/14 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/08/2018 Legislative Date 3/08/2018 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/15/2018 Legislative Date 3/12/2018 Action Favorable with Amendments {905566/1 Adopted Proceedings 46 Click to view Recorded Media
Chamber House Calendar Date 3/15/2018 Legislative Date 3/12/2018 Action Second Reading Passed with Amendments Proceedings 46 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities Proceedings
Chamber House Calendar Date 3/16/2018 Legislative Date 3/13/2018 Action Third Reading Passed (133-3) Proceedings 47 Click to view Recorded Media
Chamber Senate Calendar Date 3/16/2018 Legislative Date 3/16/2018 Action Referred Budget and Taxation Proceedings 48AClick to view Recorded Media
Chamber Senate Calendar Date 3/19/2018 Legislative Date 3/19/2018 Action Hearing 3/27 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/29/2018	1/29/2018	First Reading Ways and Means
House	1/29/2018	1/29/2018	Hearing 2/14 at 1:00 p.m.
			Text - First - Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/08/2018	3/08/2018	Favorable with Amendments Report by Ways and Means
House	3/15/2018	3/12/2018	Favorable with Amendments {905566/1 Adopted	46 Click to view Recorded Media
House	3/15/2018	3/12/2018	Second Reading Passed with Amendments	46 Click to view Recorded Media
			Text - Third - Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities
House	3/16/2018	3/13/2018	Third Reading Passed (133-3)	47 Click to view Recorded Media
Senate	3/16/2018	3/16/2018	Referred Budget and Taxation	48AClick to view Recorded Media
Senate	3/19/2018	3/19/2018	Hearing 3/27 at 1:00 p.m.

File Code

Subjects

Statutes