Legislation

Title: Income Tax - Internal Revenue Code Amendments - Decoupling
Sponsored by: Senator McCray
Status: Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 764
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Prohibiting, except under certain circumstances, the retroactive application of certain amendments to the Internal Revenue Code to the determination of Maryland taxable income; applying the Act to all taxable years beginning after December 31, 2020; etc.

Committees

Original:: Budget and Taxation Click to view Recorded Media

Opposite:: Ways and Means

Committee Testimony

Witness List

Details

Bill File Type: Regular

Effective Date(s): July 1, 2021

History

Legislation History
Chamber Senate Calendar Date 1/29/2021 Legislative Date 1/29/2021 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Income Tax - Retroactive Changes Under the Federal CARES Act - Addition Modification Proceedings
Chamber Senate Calendar Date 2/02/2021 Legislative Date 2/02/2021 Action Hearing 2/24 at 1:00 p.m. Proceedings
Chamber Senate Calendar Date 2/19/2021 Legislative Date 2/19/2021 Action Hearing canceled Proceedings
Chamber Senate Calendar Date 2/19/2021 Legislative Date 2/19/2021 Action Hearing 2/24 at 12:00 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 4/08/2021 Legislative Date 4/08/2021 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - Third - Income Tax - Internal Revenue Code Amendments - Decoupling Proceedings
Chamber Senate Calendar Date 4/08/2021 Legislative Date 3/18/2021 Action Favorable with Amendments {729231/1 Adopted Proceedings 43 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2021 Legislative Date 3/18/2021 Action Second Reading Passed with Amendments Proceedings 43 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2021 Legislative Date 3/18/2021 Action Motion Rules Suspend Two Readings Same Day Const/Rule 24 (Senator King) Adopted Proceedings 43 Click to view Recorded Media
Chamber Senate Calendar Date 4/08/2021 Legislative Date 3/18/2021 Action Third Reading Passed (37-10) Proceedings 43 Click to view Recorded Media
Chamber House Calendar Date 4/09/2021 Legislative Date 3/24/2021 Action Referred Rules and Executive Nominations Proceedings 43 Click to view Recorded Media
Chamber House Calendar Date 4/10/2021 Legislative Date 4/10/2021 Action Rereferred to Ways and Means Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 4/12/2021 Legislative Date 4/12/2021 Action Favorable Report by Ways and Means Proceedings
Chamber House Calendar Date 4/12/2021 Legislative Date 3/28/2021 Action Favorable Adopted Second Reading Passed Proceedings 47 Click to view Recorded Media
Chamber House Calendar Date 4/12/2021 Legislative Date 3/29/2021 Action Third Reading Passed (121-17) Proceedings 48 Click to view Recorded Media
Chamber Senate Calendar Date 4/12/2021 Legislative Date 3/24/2021 Action Returned Passed Proceedings 49 Click to view Recorded Media
Chamber Post Passage Calendar Date 5/30/2021 Legislative Date 5/30/2021 Action Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 764 Proceedings
Chamber Calendar Date Legislative Date Action Text - Chapter - Income Tax - Internal Revenue Code Amendments - Decoupling Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/29/2021	1/29/2021	First Reading Budget and Taxation
			Text - First - Income Tax - Retroactive Changes Under the Federal CARES Act - Addition Modification
Senate	2/02/2021	2/02/2021	Hearing 2/24 at 1:00 p.m.
Senate	2/19/2021	2/19/2021	Hearing canceled
Senate	2/19/2021	2/19/2021	Hearing 2/24 at 12:00 p.m.
			Vote - Senate - Committee - Budget and Taxation	Click to view Recorded Media
Senate	4/08/2021	4/08/2021	Favorable with Amendments Report by Budget and Taxation
			Text - Third - Income Tax - Internal Revenue Code Amendments - Decoupling
Senate	4/08/2021	3/18/2021	Favorable with Amendments {729231/1 Adopted	43 Click to view Recorded Media
Senate	4/08/2021	3/18/2021	Second Reading Passed with Amendments	43 Click to view Recorded Media
Senate	4/08/2021	3/18/2021	Motion Rules Suspend Two Readings Same Day Const/Rule 24 (Senator King) Adopted	43 Click to view Recorded Media
Senate	4/08/2021	3/18/2021	Third Reading Passed (37-10)	43 Click to view Recorded Media
House	4/09/2021	3/24/2021	Referred Rules and Executive Nominations	43 Click to view Recorded Media
House	4/10/2021	4/10/2021	Rereferred to Ways and Means
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	4/12/2021	4/12/2021	Favorable Report by Ways and Means
House	4/12/2021	3/28/2021	Favorable Adopted Second Reading Passed	47 Click to view Recorded Media
House	4/12/2021	3/29/2021	Third Reading Passed (121-17)	48 Click to view Recorded Media
Senate	4/12/2021	3/24/2021	Returned Passed	49 Click to view Recorded Media
Post Passage	5/30/2021	5/30/2021	Enacted under Article II, Section 17(c) of the Maryland Constitution - Chapter 764
			Text - Chapter - Income Tax - Internal Revenue Code Amendments - Decoupling

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