Repealing Maryland income tax modifications for specified deductions for the cost of business property that is treated as an expense for federal income tax purposes; repealing Maryland income tax modifications for a specified additional depreciation allowance under the federal income tax for specified business property; and applying the Act to all taxable years beginning after December 31, 2020.
Bill File Type: Regular
Effective Date(s): July 1, 2021
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Last Updated: 4/1/2021 4:44 PM