Legislation

Requiring certain retail trade and food services corporations to compute Maryland taxable income using a certain method; requiring, subject to regulations, certain groups of retail trade and food services corporations to file a combined income tax return reflecting the aggregate income tax liability of all the members of the group; requiring the Comptroller to report to the General Assembly by March 31 each year an estimate of the total additional tax revenue resulting from the combined reporting method; etc.

Committees

Original:: Ways and Means Click to view Recorded Media; Economic Matters

Details

Cross-filed with: SB0227

Introduced in a prior session as: HB1419 Session: 2016 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2018

History

Legislation History
Chamber House Calendar Date 2/02/2018 Legislative Date 2/02/2018 Action First Reading Ways and Means and Economic Matters Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Small Business Fairness Act of 2018 Proceedings
Chamber House Calendar Date 2/08/2018 Legislative Date 2/08/2018 Action Hearing 2/28 at 1:00 p.m. (Ways and Means) Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	2/02/2018	2/02/2018	First Reading Ways and Means and Economic Matters
			Text - First - Small Business Fairness Act of 2018
House	2/08/2018	2/08/2018	Hearing 2/28 at 1:00 p.m. (Ways and Means)

File Code

Subjects

Statutes