Legislation
- Title
- Income Tax - Itemized Deductions
- Sponsored by
- Delegate Wivell
- Status
- In the House - Hearing 2/25 at 1:30 p.m.
- Analysis
- Fiscal and Policy Note
Synopsis
Allowing an individual to itemize deductions to compute Maryland taxable income whether or not the individual itemizes deductions on the individual's federal income tax return; providing that, for an individual who does not itemize deductions on the individual's federal income tax return, Maryland itemized deductions shall be determined as if the individual itemized deductions on the federal income tax return; and applying the Act to taxable years after December 31, 2020.
Committees
- Original:
- Ways and Means Click to view Recorded Media
Committee Testimony
Details
Introduced in a prior session as: HB0788 Session: 2020 Regular Session
Bill File Type: Regular
Effective Date(s): July 1, 2021
History
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File Code
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Subjects
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Statutes
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(
10-217, 10-218 )
Last Updated: 4/1/2021 5:22 PM