Legislation

Title: Income Tax - Subtraction Modification - Living Organ Donors
Sponsored by: Senators Young, Benson, Corderman, Elfreth, Feldman, Klausmeier, Patterson, Salling, and Waldstreicher
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 499
Analysis: Fiscal and Policy Note

Synopsis

Increasing, from $7,500 to $10,000, the amount of a subtraction modification under the Maryland income tax for certain expenses paid or incurred by an individual that are attributable to the individual's donation of an organ; altering the definition of "qualified expenses" for purposes of the subtraction modification to include unreimbursed expenses for child care, elder care, and medication; applying the Act to taxable years beginning after December 31, 2020; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Cross-filed with: HB0010

Introduced in a prior session as: SB0651 Session: 2020 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2021

History

Legislation History
Chamber Senate Calendar Date 8/31/2020 Legislative Date 8/31/2020 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/13/2021 Legislative Date 1/13/2021 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 12/22/2020 Legislative Date 12/22/2020 Action Hearing 1/14 at 11:00 a.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Subtraction Modification - Living Organ Donors Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 2/10/2021 Legislative Date 2/10/2021 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/10/2021 Legislative Date 2/10/2021 Action Favorable Adopted Proceedings 10 Click to view Recorded Media
Chamber Senate Calendar Date 2/10/2021 Legislative Date 2/10/2021 Action Second Reading Passed Proceedings 10 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Subtraction Modification - Living Organ Donors Proceedings
Chamber Senate Calendar Date 2/16/2021 Legislative Date 2/11/2021 Action Third Reading Passed (46-0) Proceedings 12 Click to view Recorded Media
Chamber House Calendar Date 2/18/2021 Legislative Date 2/18/2021 Action Referred Ways and Means Proceedings 13 Click to view Recorded Media
Chamber House Calendar Date 3/01/2021 Legislative Date 3/01/2021 Action Hearing 3/25 at 1:30 p.m. Proceedings
Chamber House Calendar Date 3/22/2021 Legislative Date 3/22/2021 Action Hearing canceled Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/02/2021 Legislative Date 4/02/2021 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/02/2021 Legislative Date 3/18/2021 Action Favorable Adopted Second Reading Passed Proceedings 37 Click to view Recorded Media
Chamber House Calendar Date 4/02/2021 Legislative Date 3/19/2021 Action Third Reading Passed (130-1) Proceedings 38 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2021 Legislative Date 3/13/2021 Action Returned Passed Proceedings 40 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/30/2021 Legislative Date 5/30/2021 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 499 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax - Subtraction Modification - Living Organ Donors Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	8/31/2020	8/31/2020	Pre-filed
Senate	1/13/2021	1/13/2021	First Reading Budget and Taxation
Senate	12/22/2020	12/22/2020	Hearing 1/14 at 11:00 a.m.
			Text - First - Income Tax - Subtraction Modification - Living Organ Donors
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	2/10/2021	2/10/2021	Favorable Report by Budget and Taxation
Senate	2/10/2021	2/10/2021	Favorable Adopted	10 Click to view Recorded Media
Senate	2/10/2021	2/10/2021	Second Reading Passed	10 Click to view Recorded Media
			Text - Third - Income Tax - Subtraction Modification - Living Organ Donors
Senate	2/16/2021	2/11/2021	Third Reading Passed (46-0)	12 Click to view Recorded Media
House	2/18/2021	2/18/2021	Referred Ways and Means	13 Click to view Recorded Media
House	3/01/2021	3/01/2021	Hearing 3/25 at 1:30 p.m.
House	3/22/2021	3/22/2021	Hearing canceled
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/02/2021	4/02/2021	Favorable Report by Ways and Means
House	4/02/2021	3/18/2021	Favorable Adopted Second Reading Passed	37 Click to view Recorded Media
House	4/02/2021	3/19/2021	Third Reading Passed (130-1)	38 Click to view Recorded Media
Senate	4/05/2021	3/13/2021	Returned Passed	40 Click to view Recorded Media
Post Passage	5/30/2021	5/30/2021	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 499
			Text - Chapter - Income Tax - Subtraction Modification - Living Organ Donors

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Subjects

Statutes