Legislation

Requiring that certain sales of tangible personal property be included in the numerator of the sales factor used for apportioning a corporation's income to the State under certain circumstances; requiring certain corporations to compute Maryland taxable income using a certain combined reporting method; authorizing certain corporations, subject to regulations adopted by the Comptroller, to determine certain income using a certain method; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Committee Testimony

Witness List

Details

Introduced in a prior session as: SB0511 Session: 2021 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2022, July 1, 2023

History

Legislation History
Chamber Senate Calendar Date 1/21/2022 Legislative Date 1/21/2022 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Corporate Tax Fairness Act of 2022 Proceedings
Chamber Senate Calendar Date 1/26/2022 Legislative Date 1/26/2022 Action Hearing 2/09 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action
Senate	1/21/2022	1/21/2022	First Reading Budget and Taxation
			Text - First - Corporate Tax Fairness Act of 2022
Senate	1/26/2022	1/26/2022	Hearing 2/09 at 1:00 p.m.

File Code

Subjects

Statutes