Legislation

Title: Income Tax - Subtraction Modification - Payroll Taxes on Employee Tips
Sponsored by: Senator Mathias
Status: In the Senate - Hearing 1/29 at 1:45 p.m.
Analysis: Fiscal and Policy Note

Synopsis

Providing a subtraction modification under the Maryland individual and corporate income tax in the amount of the reduction of a federal income tax deduction for social security and Medicare taxes paid on behalf of employees that receive tips; applying the Act to taxable years beginning after December 31, 2013; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Details

Cross-filed with: HB0387

Bill File Type: Pre-Filed

Effective Date(s): July 1, 2014

History

Legislation History
Chamber Senate Calendar Date 12/18/2013 Legislative Date 11/07/2013 Action Pre-filed Proceedings
Chamber Senate Calendar Date 12/18/2013 Legislative Date 1/08/2014 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 1/01/2014 Legislative Date 1/01/2014 Action Hearing 1/22 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 1/27/2014 Legislative Date 1/27/2014 Action Hearing 1/29 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 1/27/2014 Legislative Date 1/27/2014 Action Hearing cancelled Proceedings
Chamber Senate Calendar Date 1/27/2014 Legislative Date 1/27/2014 Action Hearing 1/29 at 1:45 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	12/18/2013	11/07/2013	Pre-filed
Senate	12/18/2013	1/08/2014	First Reading Budget and Taxation
Senate	1/01/2014	1/01/2014	Hearing 1/22 at 1:00 p.m.
Senate	1/27/2014	1/27/2014	Hearing 1/29 at 1:00 p.m.
Senate	1/27/2014	1/27/2014	Hearing cancelled
Senate	1/27/2014	1/27/2014	Hearing 1/29 at 1:45 p.m.

Documents

Date Posted	Document Name
12/18/2013	Text - First - Income Tax - Subtraction Modification - Payroll Taxes on Employee Tips

File Code

Subjects

Statutes