Legislation

Title: Income Tax - Subtraction Modification - Payroll Taxes on Employee Tips
Sponsored by: Delegate Conway
Status: In the House - Hearing 2/18 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Providing a subtraction modification under the Maryland individual and corporate income tax in the amount of the reduction of a federal income tax deduction for Social Security and Medicare taxes paid on behalf of employees that receive tips; and applying the Act to taxable years beginning after December 31, 2013.

Committees

Original:: Ways and Means Click to view Recorded Media

Details

Cross-filed with: SB0059

Bill File Type: Regular

Effective Date(s): July 1, 2014

History

Legislation History
Chamber House Calendar Date 1/22/2014 Legislative Date 1/23/2014 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 1/29/2014 Legislative Date 1/29/2014 Action Hearing 2/18 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/22/2014	1/23/2014	First Reading Ways and Means
House	1/29/2014	1/29/2014	Hearing 2/18 at 1:00 p.m.

Documents

Date Posted	Document Name
1/23/2014	Text - First - Income Tax - Subtraction Modification - Payroll Taxes on Employee Tips

File Code

Subjects

Statutes