Legislation

Title: Corporate Income Tax - Main Street Employer Tax Rebate
Sponsored by: Delegates Mizeur, Bobo, Cullison, Gutierrez, A. Kelly, Lafferty, Lee, Luedtke, Minnick, Norman, S. Robinson, and Sophocleus
Status: In the House - Hearing 2/25 at 1:00 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Requiring specified corporations to compute Maryland taxable income using a specified method; requiring that, subject to specified regulations, specified groups of corporations file a combined income tax return; establishing the Small Business Personal Property Tax Rebate Program to provide personal property tax rebates to businesses with 25 or fewer employees; establishing the Small Business Personal Property Tax Rebate Fund; providing for the purposes of the Fund; applying the Act to taxable years beginning after Dec. 31, 2013; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Details

Introduced in a prior session as: HB1158 Session: 2013 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2014

History

Legislation History
Chamber House Calendar Date 2/04/2014 Legislative Date 2/05/2014 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/06/2014 Legislative Date 2/06/2014 Action Hearing 2/25 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/04/2014	2/05/2014	First Reading Ways and Means
House	2/06/2014	2/06/2014	Hearing 2/25 at 1:00 p.m.

Documents

Date Posted	Document Name
2/05/2014	Text - First - Corporate Income Tax - Main Street Employer Tax Rebate

File Code

Subjects

Statutes