Legislation

Limiting to property placed in service before January 1, 2013, the applicability of Maryland income tax modifications for specified deductions for the cost of business property that is treated as an expense for federal income tax purposes; limiting to property placed in service before January 1, 2013, the applicability of Maryland income tax modifications for a specified additional depreciation allowance under the federal income tax for specified business property; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:

Details

Cross-filed with: HB0157

Introduced in a prior session as: SB0653 Session: 2012 Regular Session

Bill File Type: Regular

Effective Date(s): July 1, 2013

History

Legislation History
Chamber Senate Calendar Date 1/29/2013 Legislative Date 1/30/2013 Action First Reading Budget and Taxation Proceedings
Chamber Senate Calendar Date 2/13/2013 Legislative Date 2/13/2013 Action Hearing 3/05 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/29/2013	1/30/2013	First Reading Budget and Taxation
Senate	2/13/2013	2/13/2013	Hearing 3/05 at 1:00 p.m.

Documents

Date Posted	Document Name
1/30/2013	Text - First - Income Tax - Expensing of Business Property and Bonus Depreciation

File Code

Subjects

Statutes