Legislation

Title: Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities
Sponsored by: Delegate D. Jones
Status: Approved by the Governor - Chapter 221
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Allowing a subtraction under the Maryland income tax for up to $1,000 of donations of certain disposable diapers, certain hygiene products, and certain monetary gifts made by a taxpayer during the taxable year to certain qualified charitable entities; requiring the taxpayer to file certain information with the taxpayer's income tax return in order to claim the subtraction; requiring the Comptroller to adopt certain regulations and report to the General Assembly; and applying the Act to taxable years beginning after December 31, 2020.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0622

Bill File Type: Regular

Effective Date(s): July 1, 2021

History

Legislation History
Chamber House Calendar Date 1/26/2021 Legislative Date 1/26/2021 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 1/26/2021 Legislative Date 1/26/2021 Action Hearing 2/11 at 1:30 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/02/2021 Legislative Date 3/02/2021 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/03/2021 Legislative Date 2/27/2021 Action Favorable with Amendments {315269/1 Adopted Proceedings 18 Click to view Recorded Media
Chamber House Calendar Date 3/03/2021 Legislative Date 2/27/2021 Action Second Reading Passed with Amendments Proceedings 18 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities Proceedings
Chamber House Calendar Date 3/04/2021 Legislative Date 2/28/2021 Action Third Reading Passed (136-0) 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 4/02/2021 Legislative Date 4/02/2021 Action Favorable Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/05/2021 Legislative Date 3/13/2021 Action Favorable Adopted Proceedings 40 Click to view Recorded Media
Chamber Senate Calendar Date 4/05/2021 Legislative Date 3/13/2021 Action Second Reading Passed Proceedings 40 Click to view Recorded Media
Chamber Senate Calendar Date 4/06/2021 Legislative Date 3/14/2021 Action Third Reading Passed (47-0) Proceedings 41 Click to view Recorded Media
Chamber House Calendar Date 4/06/2021 Legislative Date 3/21/2021 Action Returned Passed Proceedings 40 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/18/2021 Legislative Date 5/18/2021 Action Approved by the Governor - Chapter 221 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	1/26/2021	1/26/2021	First Reading Ways and Means
House	1/26/2021	1/26/2021	Hearing 2/11 at 1:30 p.m.
			Text - First - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/02/2021	3/02/2021	Favorable with Amendments Report by Ways and Means
House	3/03/2021	2/27/2021	Favorable with Amendments {315269/1 Adopted	18 Click to view Recorded Media
House	3/03/2021	2/27/2021	Second Reading Passed with Amendments	18 Click to view Recorded Media
			Text - Third - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities
House	3/04/2021	2/28/2021	Third Reading Passed (136-0)	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	4/02/2021	4/02/2021	Favorable Report by Budget and Taxation
Senate	4/05/2021	3/13/2021	Favorable Adopted	40 Click to view Recorded Media
Senate	4/05/2021	3/13/2021	Second Reading Passed	40 Click to view Recorded Media
Senate	4/06/2021	3/14/2021	Third Reading Passed (47-0)	41 Click to view Recorded Media
House	4/06/2021	3/21/2021	Returned Passed	40 Click to view Recorded Media
Post Passage	5/18/2021	5/18/2021	Approved by the Governor - Chapter 221
			Text - Chapter - Income Tax – Subtraction Modification – Donations to Diaper Banks and Other Charitable Entities

File Code

Subjects

Statutes