Legislation

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.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2023

History

Legislation History
Chamber Senate Calendar Date 2/28/2023 Legislative Date 2/28/2023 Action First Reading Senate Rules Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Captive Real Estate Investment Trusts - Alterations Proceedings
Chamber Senate Calendar Date 3/08/2023 Legislative Date 3/09/2023 Action Rereferred to Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/09/2023 Legislative Date 3/09/2023 Action Hearing 3/15 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 3/14/2023 Legislative Date 3/14/2023 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 3/14/2023 Legislative Date 3/14/2023 Action Hearing 3/15 at 3:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/20/2023 Legislative Date 3/20/2023 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/20/2023 Legislative Date 3/13/2023 Action Favorable with Amendments {963323/1 Adopted Proceedings 50 Click to view Recorded Media
Chamber Senate Calendar Date 3/20/2023 Legislative Date 3/13/2023 Action Second Reading Passed with Amendments Proceedings 50 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Captive Real Estate Investment Trusts - Alterations Proceedings
Chamber Senate Calendar Date 3/22/2023 Legislative Date 3/14/2023 Action Third Reading Passed (46-0) Proceedings 51 Click to view Recorded Media
Chamber House Calendar Date 3/23/2023 Legislative Date 3/15/2023 Action Referred Rules and Executive Nominations Proceedings 52 Click to view Recorded Media
Chamber House Calendar Date 4/05/2023 Legislative Date 4/05/2023 Action Rereferred to Ways and Means Proceedings
Chamber House Calendar Date 4/05/2023 Legislative Date 4/05/2023 Action Hearing 4/06 at 1:15 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 4/10/2023 Legislative Date 4/10/2023 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/10/2023 Legislative Date 4/03/2023 Action Favorable Adopted Second Reading Passed Proceedings 71 Click to view Recorded Media
Chamber House Calendar Date 4/10/2023 Legislative Date 4/04/2023 Action Third Reading Passed (136-0) Proceedings 72 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/30/2023 Action Returned Passed Proceedings
Chamber Post Passage Calendar Date 5/08/2023 Legislative Date 5/08/2023 Action Approved by the Governor - Chapter 478 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax - Captive Real Estate Investment Trusts - Alterations Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	2/28/2023	2/28/2023	First Reading Senate Rules
			Text - First - Income Tax - Captive Real Estate Investment Trusts - Alterations
Senate	3/08/2023	3/09/2023	Rereferred to Budget and Taxation
Senate	3/09/2023	3/09/2023	Hearing 3/15 at 1:00 p.m.
Senate	3/14/2023	3/14/2023	Hearing canceled
Senate	3/14/2023	3/14/2023	Hearing 3/15 at 3:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/20/2023	3/20/2023	Favorable with Amendments Report by Budget and Taxation
Senate	3/20/2023	3/13/2023	Favorable with Amendments {963323/1 Adopted	50 Click to view Recorded Media
Senate	3/20/2023	3/13/2023	Second Reading Passed with Amendments	50 Click to view Recorded Media
			Text - Third - Income Tax - Captive Real Estate Investment Trusts - Alterations
Senate	3/22/2023	3/14/2023	Third Reading Passed (46-0)	51 Click to view Recorded Media
House	3/23/2023	3/15/2023	Referred Rules and Executive Nominations	52 Click to view Recorded Media
House	4/05/2023	4/05/2023	Rereferred to Ways and Means
House	4/05/2023	4/05/2023	Hearing 4/06 at 1:15 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/10/2023	4/10/2023	Favorable Report by Ways and Means
House	4/10/2023	4/03/2023	Favorable Adopted Second Reading Passed	71 Click to view Recorded Media
House	4/10/2023	4/04/2023	Third Reading Passed (136-0)	72 Click to view Recorded Media
Senate	4/10/2023	3/30/2023	Returned Passed
Post Passage	5/08/2023	5/08/2023	Approved by the Governor - Chapter 478
			Text - Chapter - Income Tax - Captive Real Estate Investment Trusts - Alterations

File Code

Subjects

Statutes