Legislation

Title: Income Tax - Subtraction Modification - Living Organ Donors
Sponsored by: Delegate K. Young
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 498
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:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0048

Introduced in a prior session as: HB0944 Session: 2020 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2021

History

Legislation History
Chamber House Calendar Date 8/31/2020 Legislative Date 8/31/2020 Action Pre-filed Proceedings
Chamber House Calendar Date 1/13/2021 Legislative Date 1/13/2021 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 12/22/2020 Legislative Date 12/22/2020 Action Hearing 1/14 at 1:00 p.m. Proceedings
Chamber House Calendar Date 12/22/2020 Legislative Date 12/22/2020 Action Hearing canceled Proceedings
Chamber House Calendar Date 12/22/2020 Legislative Date 12/22/2020 Action Hearing 1/14 at 1:30 p.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 - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/01/2021 Legislative Date 3/01/2021 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/03/2021 Legislative Date 2/27/2021 Action Favorable Adopted Second Reading Passed Proceedings 18 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Subtraction Modification - Living Organ Donors Proceedings
Chamber House Calendar Date 3/04/2021 Legislative Date 2/28/2021 Action Third Reading Passed (126-4) Proceedings 19 Click to view Recorded Media
Chamber Senate Calendar Date 3/05/2021 Legislative Date 2/20/2021 Action Referred Budget and Taxation Proceedings 21 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 3/31/2021 Legislative Date 3/31/2021 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/31/2021 Legislative Date 3/10/2021 Action Favorable Adopted Second Reading Passed Proceedings 37 Click to view Recorded Media
Chamber Senate Calendar Date 4/01/2021 Legislative Date 3/11/2021 Action Third Reading Passed (47-0) Proceedings 38 Click to view Recorded Media
Chamber House Calendar Date 4/01/2021 Legislative Date 3/17/2021 Action Returned Passed Proceedings 36 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 498 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax - Subtraction Modification - Living Organ Donors Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	8/31/2020	8/31/2020	Pre-filed
House	1/13/2021	1/13/2021	First Reading Ways and Means
House	12/22/2020	12/22/2020	Hearing 1/14 at 1:00 p.m.
House	12/22/2020	12/22/2020	Hearing canceled
House	12/22/2020	12/22/2020	Hearing 1/14 at 1:30 p.m.
			Text - First - Income Tax - Subtraction Modification - Living Organ Donors
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/01/2021	3/01/2021	Favorable Report by Ways and Means
House	3/03/2021	2/27/2021	Favorable Adopted Second Reading Passed	18 Click to view Recorded Media
			Text - Third - Income Tax - Subtraction Modification - Living Organ Donors
House	3/04/2021	2/28/2021	Third Reading Passed (126-4)	19 Click to view Recorded Media
Senate	3/05/2021	2/20/2021	Referred Budget and Taxation	21 Click to view Recorded Media
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	3/31/2021	3/31/2021	Favorable Report by Budget and Taxation
Senate	3/31/2021	3/10/2021	Favorable Adopted Second Reading Passed	37 Click to view Recorded Media
Senate	4/01/2021	3/11/2021	Third Reading Passed (47-0)	38 Click to view Recorded Media
House	4/01/2021	3/17/2021	Returned Passed	36 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 498
			Text - Chapter - Income Tax - Subtraction Modification - Living Organ Donors

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Subjects

Statutes