Legislation

Title: Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification
Sponsored by: Senator Guzzone (By Request - Office of the Comptroller)
Status: Approved by the Governor - Chapter 445
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Providing, for taxable years beginning after December 31, 2022, an addition modification under the Maryland income tax for the amount of a certain tax credit claimed for certain taxes paid to another state by a pass-through entity under certain circumstances.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means Click to view Recorded Media

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2023

History

Legislation History
Chamber Senate Calendar Date 1/24/2023 Legislative Date 1/24/2023 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification Proceedings
Chamber Senate Calendar Date 1/25/2023 Legislative Date 1/25/2023 Action Hearing 2/01 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 1/26/2023 Legislative Date 1/26/2023 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 1/26/2023 Legislative Date 1/26/2023 Action Hearing 2/01 at 2:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 4/07/2023 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/25/2023 Action Favorable with Amendments {683226/1 Adopted Proceedings 62 Click to view Recorded Media
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/25/2023 Action Second Reading Passed with Amendments Proceedings 62 Click to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification Proceedings
Chamber Senate Calendar Date 4/07/2023 Legislative Date 3/26/2023 Action Third Reading Passed (30-11) Proceedings 63AClick to view Recorded Media
Chamber House Calendar Date 4/08/2023 Legislative Date 3/30/2023 Action Referred Rules and Executive Nominations Proceedings 67 Click to view Recorded Media
Chamber House Calendar Date 4/08/2023 Legislative Date 4/08/2023 Action Rereferred to Ways and Means Proceedings
Chamber House Calendar Date 4/08/2023 Legislative Date 4/08/2023 Action Hearing 4/10 at 10:00 a.m. Proceedings
Chamber House Calendar Date 4/08/2023 Legislative Date 4/08/2023 Action Hearing canceled Proceedings
Chamber House Calendar Date 4/08/2023 Legislative Date 4/08/2023 Action Hearing 4/10 at 10:30 a.m. Proceedings
Chamber House Calendar Date 4/09/2023 Legislative Date 4/09/2023 Action Hearing canceled Proceedings
Chamber House Calendar Date 4/09/2023 Legislative Date 4/09/2023 Action Hearing 4/10 at 1:30 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/10/2023 Legislative Date 4/10/2023 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/10/2023 Legislative Date 4/02/2023 Action Favorable Adopted Second Reading Passed Proceedings 70 Click to view Recorded Media
Chamber House Calendar Date 4/10/2023 Legislative Date 4/04/2023 Action Third Reading Passed (102-35) Proceedings 72 Click to view Recorded Media
Chamber Senate Calendar Date 4/10/2023 Legislative Date 3/30/2023 Action Returned Passed Proceedings
Chamber Post Passage Calendar Date 5/08/2023 Legislative Date 5/08/2023 Action Approved by the Governor - Chapter 445 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/24/2023	1/24/2023	First Reading Budget and Taxation
			Text - First - Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification
Senate	1/25/2023	1/25/2023	Hearing 2/01 at 1:00 p.m.
Senate	1/26/2023	1/26/2023	Hearing canceled
Senate	1/26/2023	1/26/2023	Hearing 2/01 at 2:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/07/2023	4/07/2023	Favorable with Amendments Report by Budget and Taxation
Senate	4/07/2023	3/25/2023	Favorable with Amendments {683226/1 Adopted	62 Click to view Recorded Media
Senate	4/07/2023	3/25/2023	Second Reading Passed with Amendments	62 Click to view Recorded Media
			Text - Third - Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification
Senate	4/07/2023	3/26/2023	Third Reading Passed (30-11)	63AClick to view Recorded Media
House	4/08/2023	3/30/2023	Referred Rules and Executive Nominations	67 Click to view Recorded Media
House	4/08/2023	4/08/2023	Rereferred to Ways and Means
House	4/08/2023	4/08/2023	Hearing 4/10 at 10:00 a.m.
House	4/08/2023	4/08/2023	Hearing canceled
House	4/08/2023	4/08/2023	Hearing 4/10 at 10:30 a.m.
House	4/09/2023	4/09/2023	Hearing canceled
House	4/09/2023	4/09/2023	Hearing 4/10 at 1:30 p.m.
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/10/2023	4/10/2023	Favorable Report by Ways and Means
House	4/10/2023	4/02/2023	Favorable Adopted Second Reading Passed	70 Click to view Recorded Media
House	4/10/2023	4/04/2023	Third Reading Passed (102-35)	72 Click to view Recorded Media
Senate	4/10/2023	3/30/2023	Returned Passed
Post Passage	5/08/2023	5/08/2023	Approved by the Governor - Chapter 445
			Text - Chapter - Income Tax – Out–of–State Taxes Paid by Pass–Through Entities – Addition Modification

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Subjects

Statutes