Legislation

Title: Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities
Sponsored by: Senators Young, Benson, Ferguson, Kagan, Nathan-Pulliam, Peters, Manno, and Guzzone
Status: In the Senate - Hearing 1/24 at 2:15 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Authorizing a Maryland small or independent film entity to qualify as a film production entity under certain circumstances; altering a certain audit requirement to apply only to an entity with total direct costs that exceed $500,000; altering the amount of certain tax credit certificates that the Secretary of Commerce may issue under certain circumstances; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: HB0616

Introduced in a prior session as: SB0723 Session: 2017 Regular Session

Bill File Type: Pre-Filed

Effective Date(s): June 1, 2018

History

Legislation History
Chamber Senate Calendar Date 8/10/2017 Legislative Date 8/10/2017 Action Pre-filed Proceedings
Chamber Senate Calendar Date 1/10/2018 Legislative Date 1/10/2018 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities Proceedings
Chamber Senate Calendar Date 1/10/2018 Legislative Date 1/10/2018 Action Hearing 1/24 at 2:15 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	8/10/2017	8/10/2017	Pre-filed
Senate	1/10/2018	1/10/2018	First Reading Budget and Taxation
			Text - First - Income Tax - Film Production Activity Tax Credit - Small or Independent Film Entities
Senate	1/10/2018	1/10/2018	Hearing 1/24 at 2:15 p.m.

File Code

Subjects

Statutes