Legislation

Title: County Income Tax – Authority to Impose on an Income Bracket Basis
Sponsored by: Delegates Mosby, Cain, Ebersole, Korman, Lehman, Palakovich Carr, Smith, Stewart, and P. Young
Status: In the Senate - First Reading Budget and Taxation
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Authorizing a county to impose the county income tax on an income bracket basis under certain circumstances; requiring a county that imposes the county income tax on an income bracket basis to set, by ordinance or resolution, certain income brackets; prohibiting the income brackets from differing from the income brackets to which the State income tax applies; prohibiting a county that imposes the county income tax on an income tax bracket basis from setting a minimum income tax rate less than 2.25%; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB1040

Bill File Type: Regular

Effective Date(s): July 1, 2020

History

Legislation History
Chamber House Calendar Date 2/07/2020 Legislative Date 2/07/2020 Action First Reading Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Text - First - County Income Tax - Maximum Rate and Authority to Impose on an Income Bracket Basis Proceedings
Chamber House Calendar Date 2/10/2020 Legislative Date 2/10/2020 Action Hearing 3/05 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/13/2020 Legislative Date 3/13/2020 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/13/2020 Legislative Date 3/10/2020 Action Favorable with Amendments {555661/1 Adopted Proceedings 47AClick to view Recorded Media
Chamber House Calendar Date 3/13/2020 Legislative Date 3/10/2020 Action Second Reading Passed with Amendments Proceedings 47AClick to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - County Income Tax – Authority to Impose on an Income Bracket Basis Proceedings
Chamber House Calendar Date 3/14/2020 Legislative Date 3/11/2020 Action Third Reading Passed (94-35) Proceedings 48 Click to view Recorded Media
Chamber Senate Calendar Date 3/15/2020 Legislative Date 3/10/2020 Action Referred Budget and Taxation Proceedings 49 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/07/2020	2/07/2020	First Reading Ways and Means
			Text - First - County Income Tax - Maximum Rate and Authority to Impose on an Income Bracket Basis
House	2/10/2020	2/10/2020	Hearing 3/05 at 1:00 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/13/2020	3/13/2020	Favorable with Amendments Report by Ways and Means
House	3/13/2020	3/10/2020	Favorable with Amendments {555661/1 Adopted	47AClick to view Recorded Media
House	3/13/2020	3/10/2020	Second Reading Passed with Amendments	47AClick to view Recorded Media
			Text - Third - County Income Tax – Authority to Impose on an Income Bracket Basis
House	3/14/2020	3/11/2020	Third Reading Passed (94-35)	48 Click to view Recorded Media
Senate	3/15/2020	3/10/2020	Referred Budget and Taxation	49 Click to view Recorded Media

File Code

Subjects

Statutes