Legislation
Synopsis
Allowing a credit against the State income tax for specified qualified expenditures at specified wineries and specified vineyards in the State; requiring the Maryland Department of Agriculture to administer the tax credit; providing for the maximum amount of tax credits that may be issued by the Department each year; requiring the Comptroller to adopt specified regulations; applying the tax credit to all taxable years beginning after December 31, 2012; defining terms; etc.
Committees
- Original:
- Budget and Taxation
Details
Introduced in a prior session as: SB0757 Session: 2012 Regular Session
Bill File Type: Pre-Filed
Effective Date(s): July 1, 2013
History
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Documents
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Date Posted | Document Name |
---|---|
12/19/2012 | Text - First - Income Tax - Tax Credit for Wineries and Vineyards |
File Code
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Subjects
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Statutes
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10-733 )
Last Updated: 2/3/2020 2:27 PM