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Original
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Opposite
Chamber
1st
Reading
Referral
to Cmte
2nd
Reading
3rd
Reading
Review in
Original Chamber
Passed Both
Chambers
Conf. Cmte
(if necessary)
To Governor
Title
Corporate Tax Fairness Act of 2021
Sponsored by
Senators Pinsky, Kelley, Rosapepe, Augustine, Lam, Lee, Sydnor, and Washington
Status
In the Senate - Hearing 2/03 at 1:00 p.m.
Analysis
Fiscal and Policy Note
Synopsis
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.
Details
Bill File Type: Regular
Effective Date(s): July 1, 2021
Legislation History
Chamber
Senate
Calendar Date
1/22/2021
Legislative Date
1/22/2021
Action
First Reading Budget and Taxation
Proceedings
Chamber
Calendar Date
Legislative Date
Action
Text - First - Corporate Tax Fairness Act of 2021
Proceedings
Chamber
Senate
Calendar Date
1/25/2021
Legislative Date
1/25/2021
Action
Hearing 2/03 at 1:00 p.m.
Proceedings
Chamber Calendar Date Legislative Date Action Proceedings
Senate 1/22/2021 1/22/2021 First Reading Budget and Taxation
Text - First - Corporate Tax Fairness Act of 2021
Senate 1/25/2021 1/25/2021 Hearing 2/03 at 1:00 p.m.
Last Updated: 4/1/2021 6:16 PM
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