Legislation
- Title
- Income Tax - Joint Returns - Married Couples
- Sponsored by
- Delegates Barve, Anderson, Barnes, Bohanan, Bromwell, Cardin, Carter, Clagett, Clippinger, Costa, Cullison, Davis, Dumais, Feldman, Frick, Frush, Gaines, Gilchrist, Gutierrez, Guzzone, Hammen, Haynes, Hixson, Hubbard, Ivey, Jones, Kach, Kaiser, A. Kelly, Kramer, Lafferty, Lee, Luedtke, Malone, McHale, McIntosh, A. Miller, Mitchell, Mizeur, Morhaim, Murphy, Nathan-Pulliam, Oaks, Olszewski, Pena-Melnyk, Pendergrass, S. Robinson, Rosenberg, Simmons, Summers, F. Turner, Valderrama, Waldstreicher, M. Washington, Zucker, and McMillan
- Status
- Approved by the Governor - Chapter 617
- Analysis
- Fiscal and Policy Note (Revised)
Synopsis
Establishing a presumption, for the purpose of filing a Maryland income tax return, that a married couple who does not file a joint federal income tax return or married filing separate federal income tax return has filed a specified federal income tax return; authorizing specified married individuals who meet specified requirements to use the head of household filing status for a specified purpose; applying the Act, subject to specified provisions, to taxable years beginning after December 31, 2012; etc.
Committees
- Original:
- Ways and Means Click to view Recorded Media
Details
Bill File Type: Regular
Effective Date(s): July 1, 2013
History
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Statutes
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(
10-105, 10-807 )
Last Updated: 2/3/2020 2:27 PM