Legislation

Providing an addition modification under the Maryland income tax for the amount of certain trade or business expenses paid or incurred during the taxable year that are deducted under the Internal Revenue Code for the payment of certain fines, penalties, or other amounts; and applying the Act to all taxable years beginning after December 31, 2022.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation Click to view Recorded Media

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2023

History

Legislation History
Chamber House Calendar Date 1/19/2023 Legislative Date 1/19/2023 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 1/19/2023 Legislative Date 1/19/2023 Action Hearing 1/19 at 1:00 p.m. Proceedings
Chamber House Calendar Date 1/19/2023 Legislative Date 1/19/2023 Action Hearing canceled Proceedings
Chamber House Calendar Date 1/19/2023 Legislative Date 1/19/2023 Action Hearing 2/09 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Payments of Fines, Penalties, and Other Amounts - Addition Modification Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/06/2023 Legislative Date 3/06/2023 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 3/07/2023 Legislative Date 3/01/2023 Action Favorable Adopted Second Reading Passed Proceedings 38 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Payments of Fines, Penalties, and Other Amounts - Addition Modification Proceedings
Chamber House Calendar Date 3/09/2023 Legislative Date 3/03/2023 Action Third Reading Passed (98-39) Proceedings 40 Click to view Recorded Media
Chamber Senate Calendar Date 3/10/2023 Legislative Date 3/04/2023 Action Referred Budget and Taxation Proceedings 41 Click to view Recorded Media
Chamber Senate Calendar Date 3/23/2023 Legislative Date 3/23/2023 Action Hearing 3/29 at 1:00 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 4/07/2023 Legislative Date 4/07/2023 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/26/2023 Action Favorable with Amendments {303023/1 Proceedings 63AClick to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/26/2023 Action Motion Special Order until Later Today (Senator Guzzone) Adopted Proceedings 63AClick to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/26/2023 Action Favorable with Amendments {303023/1 Proceedings 63AClick to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/26/2023 Action Motion Special Order until 4/10 (Senator Rosapepe) Adopted Proceedings 63AClick to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/28/2023 Action Favorable with Amendments {303023/1 Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/28/2023 Action Motion to Withdraw Committee Amendments (Senator Rosapepe) Adopted Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/28/2023 Action Substitute Committee Amendment {423124/1 Adopted Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/28/2023 Action Favorable with Amendments Adopted Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/28/2023 Action Second Reading Passed with Amendments Proceedings 65 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/30/2023 Action Third Reading Passed (35-12) Proceedings 67 Click to view Recorded Media

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/19/2023	1/19/2023	First Reading Ways and Means
House	1/19/2023	1/19/2023	Hearing 1/19 at 1:00 p.m.
House	1/19/2023	1/19/2023	Hearing canceled
House	1/19/2023	1/19/2023	Hearing 2/09 at 1:00 p.m.
			Text - First - Income Tax - Payments of Fines, Penalties, and Other Amounts - Addition Modification
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/06/2023	3/06/2023	Favorable Report by Ways and Means
House	3/07/2023	3/01/2023	Favorable Adopted Second Reading Passed	38 Click to view Recorded Media
			Text - Third - Income Tax - Payments of Fines, Penalties, and Other Amounts - Addition Modification
House	3/09/2023	3/03/2023	Third Reading Passed (98-39)	40 Click to view Recorded Media
Senate	3/10/2023	3/04/2023	Referred Budget and Taxation	41 Click to view Recorded Media
Senate	3/23/2023	3/23/2023	Hearing 3/29 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/07/2023	4/07/2023	Favorable with Amendments Report by Budget and Taxation
Senate	4/07/2023	3/26/2023	Favorable with Amendments {303023/1	63AClick to view Recorded Media
Senate	4/07/2023	3/26/2023	Motion Special Order until Later Today (Senator Guzzone) Adopted	63AClick to view Recorded Media
Senate	4/07/2023	3/26/2023	Favorable with Amendments {303023/1	63AClick to view Recorded Media
Senate	4/07/2023	3/26/2023	Motion Special Order until 4/10 (Senator Rosapepe) Adopted	63AClick to view Recorded Media
Senate	4/10/2023	3/28/2023	Favorable with Amendments {303023/1	65 Click to view Recorded Media
Senate	4/10/2023	3/28/2023	Motion to Withdraw Committee Amendments (Senator Rosapepe) Adopted	65 Click to view Recorded Media
Senate	4/10/2023	3/28/2023	Substitute Committee Amendment {423124/1 Adopted	65 Click to view Recorded Media
Senate	4/10/2023	3/28/2023	Favorable with Amendments Adopted	65 Click to view Recorded Media
Senate	4/10/2023	3/28/2023	Second Reading Passed with Amendments	65 Click to view Recorded Media
Senate	4/10/2023	3/30/2023	Third Reading Passed (35-12)	67 Click to view Recorded Media

File Code

Subjects

Statutes