Legislation

Title: Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations
Sponsored by: Delegate Luedtke
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 634
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Exempting governments from the tax on gross receipts from the short-term lease or rental of heavy equipment property; and repealing a requirement that a person with gross receipts subject to tax to report certain information to the county or municipal corporation where the heavy equipment rental business is located.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0724

Bill File Type: Regular

Effective Date(s): July 1, 2022

Bill imposes a local government mandate, which is a directive in a bill requiring a local government unit to perform a task or assume a responsibility that has a discernible fiscal impact on the local government unit

History

Legislation History
Chamber House Calendar Date 2/03/2022 Legislative Date 2/03/2022 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/03/2022 Legislative Date 2/03/2022 Action Hearing 2/22 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/18/2022 Legislative Date 3/18/2022 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/18/2022 Legislative Date 3/12/2022 Action Favorable Adopted Second Reading Passed Proceedings 33 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations Proceedings
Chamber House Calendar Date 3/21/2022 Legislative Date 3/14/2022 Action Third Reading Passed (128-3) Proceedings 35 Click to view Recorded Media
Chamber Senate Calendar Date 3/21/2022 Legislative Date 3/08/2022 Action Referred Budget and Taxation Proceedings 48 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/30/2022 Legislative Date 3/30/2022 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/30/2022 Legislative Date 3/18/2022 Action Favorable Adopted Proceedings 58 Click to view Recorded Media
Chamber Senate Calendar Date 3/30/2022 Legislative Date 3/18/2022 Action Second Reading Passed Proceedings 58 Click to view Recorded Media
Chamber Senate Calendar Date 3/31/2022 Legislative Date 3/19/2022 Action Third Reading Passed (47-0) Proceedings 59 Click to view Recorded Media
Chamber House Calendar Date 3/31/2022 Legislative Date 3/25/2022 Action Returned Passed Proceedings 46 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/29/2022 Legislative Date 5/29/2022 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 634 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/03/2022	2/03/2022	First Reading Ways and Means
House	2/03/2022	2/03/2022	Hearing 2/22 at 1:00 p.m.
			Text - First - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/18/2022	3/18/2022	Favorable Report by Ways and Means
House	3/18/2022	3/12/2022	Favorable Adopted Second Reading Passed	33 Click to view Recorded Media
			Text - Third - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations
House	3/21/2022	3/14/2022	Third Reading Passed (128-3)	35 Click to view Recorded Media
Senate	3/21/2022	3/08/2022	Referred Budget and Taxation	48 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/30/2022	3/30/2022	Favorable Report by Budget and Taxation
Senate	3/30/2022	3/18/2022	Favorable Adopted	58 Click to view Recorded Media
Senate	3/30/2022	3/18/2022	Second Reading Passed	58 Click to view Recorded Media
Senate	3/31/2022	3/19/2022	Third Reading Passed (47-0)	59 Click to view Recorded Media
House	3/31/2022	3/25/2022	Returned Passed	46 Click to view Recorded Media
Post Passage	5/29/2022	5/29/2022	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 634
			Text - Chapter - Gross Receipts Tax on Short-Term Lease or Rental of Heavy Equipment - Alterations

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