Legislation

Allowing a subtraction modification under the Maryland income tax for certain earned income of a certain small business for a period during which the State or county in which the small business is located was under a certain state of emergency and the Governor's emergency order required the small business to close or limit its operation; providing an exemption from the sales and use tax for certain small businesses for a certain period of time under certain emergency circumstances; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): June 1, 2021, July 1, 2021

Bill imposes a local government mandate which is a directive in a bill requiring a local government unit to perform a task or assume a responsibility that has a discernible fiscal impact on the local government unit

History

Legislation History
Chamber House Calendar Date 2/08/2021 Legislative Date 2/08/2021 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/09/2021 Legislative Date 2/09/2021 Action Hearing 3/11 at 1:30 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Small Business Tax Relief - State of Emergency Orders Proceedings

Chamber	Calendar Date	Legislative Date	Action
House	2/08/2021	2/08/2021	First Reading Ways and Means
House	2/09/2021	2/09/2021	Hearing 3/11 at 1:30 p.m.
			Text - First - Small Business Tax Relief - State of Emergency Orders

File Code

Subjects

Statutes