Altering the definition of "captive REIT" for purposes of a certain addition modification under the Maryland income tax in the amount of the federal dividends paid deduction for captive real estate investment trusts to exclude, under certain circumstances, corporations, trusts, or associations owned or controlled by certain qualified foreign entities and certain trusts owned or controlled by a listed Australian property trust.
Bill File Type: Regular
Effective Date(s): July 1, 2023
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Last Updated: 6/9/2023 3:19 PM